Research On Taxation Administrative Mandatory System

Administrative mandatory system constitutes the guarantee to realize administrative goal and it is of great importance in administrative power. Taxation administrative mandatory system is designed to guarantee the national revenue as an application in taxation revenue field. At present, with the increasing force to clean up debit tax, tax dodging and tax evasion in tax-levying, the mandatory taxation is greatly way up, and it becomes an important.Law power in Tax-Levying Law of People's Republic of China which promulgates the categories of mandatory means as well as the procedure and authorizes the taxation administrative authority to independently exercise the mandatory power. However, the relating research in this field is still not enough. In practice, administrative mandatory systems haven't exercised its function fully. The infringement on tax-payer's rights by the wrong exercise of mandatory power happens frequently. It is universal that after the right encroachment, people find it hard to look for relief and they often get a poor relief by the taxation administrative mandatory system. Therefore, the issue of how to perfect the taxation administrative mandatory system. Therefore, the issue of how to perfect the taxation administrative mandatory system, to realize administration by law, to avoid and prevent right abuse by realizing administration by law, to look for the best balance between administrative right and civil right is the key to be probed and solved here in this paper.There are seven parts in this paper:The first part deals with the purpose and the significance of the topics in the paper, the basic theory of taxation administrative mandatory system and defines its concept. It also gives the research methods and some creative points here.The second part deals with the general theory of administrative mandatory system and analyzes the basic theory of our taxation administrative mandatory system. It defines the concepts and the characteristics of the taxation administrative mandatory system. The author also compares and analyzes the sub-concepts of taxation administrative mandatory acts and its measures.The third part mainly gives some ideas about legal basis of taxation administrative mandatory system and analyzes its basis and the principles to be followed.The fourth part makes some assessments and analysis to China's current state of the taxation administrative mandatory system and its problems. It is mainly divided into two aspects. One is the analysis of the current state of the system:the other is the analysis of its existing problems and reasons.In the fifth part, the author gives the introduction and comparison of the taxation administrative mandatory system in the main countries through continental law system and the law systems in the U.S.A. and U.K. The characteristics in perfecting our taxation administrative mandatory system are also summarized in this part.In the sixth part, the author puts forward some concrete suggestions in perfecting our taxation administrative mandatory system. It mainly includes setting up perfect Law guarantee environment, amplifying the taxation administrative mandatory system as well as strengthening its relating auxiliary system and perfecting its relief system.The seventh part is the conclusion. The author emphasizes the viewpoints in the paper, and expects every colleague to promote the development on the research of the taxation administrative mandatory system, to perfect the system and directs the practice of the system better.