Concerning Tax Enforcement Procedures

Based on perfecting the tax enforcement procedures as topic, "program" connotation, from the perspective of tax enforcement procedures under the framework of the tax debt security system and the process of the right of a party.From the Angle of the core value of the administrative procedures for compulsory execution of interpretation tax concept, through investigation the main national taxation system of compulsory execution procedures, composition of advanced foreign tax debt security system, tax authorities exercising the scope of self-reliance and limit the compulsory actor, analyzing the current tax enforcement procedures of the loopholes in the system, perfecting the tax enforcement procedures related system construction, and put forward Suggestions to protect the rights of the procedure.This structure by preface, text, endnotes three parts. Text contains three chapters, the paper briefly discusses the contents of each chapter.The first chapter is compulsory execution procedures for tax legal analysis. At the beginning of this article, in-your-face clear own point of view, that the "tax law enforcement" concept of attribute is administrative procedure.This chapter discusses three major to: The first day is a summary of the connotation of tax enforcement procedures. From the analysis of the "tax law enforcement" is the essence of the core concepts and procedures of administrative law should comply with the principle of due process, From the core value of the administrative procedure, to explain the concept of tax enforcement, established under the framework of the tax debt security system . The second section of the United States, Japan, Germany, tax enforcement procedures of the creditor's rights of tax law guarantee system, analyzed the scope of tax affairs and limit the compulsory execution link, countries in the special provisions have seized system, remedy system. The third quarter is in accordance with the security law, guarantee, such creditor's right of the guarantee system, all kinds of tax law protection system was analyzed.The second chapter is to perfect our tax enforcement procedure system. The first day is according to the current economic condition of tax revenue, compulsory execution procedure legislation pattern selection, still with efficiency model, complementary mode right, From the system design, relief program execution sequence execution, with three aspects such as the proposed legislation proposals . The second day is to improve tax enforcement procedures proposed legislation two Suggestions terms. The third quarter from private security system and public security system of our country, from two aspects of the tax enforcement procedures to consummate the system construction.The third chapter is constructing the litigant rights system. The first day is tax enforcement procedures "define the scope of" concept, establish a complete program subject, administrative decision and implementation phase separation, subject to ensure tax enforcement effect can both fairness and efficiency of two large program value, While clearly in the compulsory execution court tax subject position .The second section of the parties is to explore approaches, right protection increased taxation organ, adding three procedural power execution, the third party to remedy the property rights . Constructing the rights protection system program in the meaning of the mandatory enforcement procedures taxation, through taxation organ of internal control and external supervision to prevent tax affairs abuse forced to safeguard the lawful rights and interests of each phase plays a positive role in promoting.