Research Of Tax Enforcement Procedure: Theory And Value Orientation, Status And Future Development

The tax enforcement construction is a specific reflection and an essential part of the rule of law in the tax area. Perfect tax enforcement procedure is very significant and useful for promoting China's tax enforcement construction, regulating the behavior of tax levied, protecting the rights and interests of taxpayers, exploiting the regulation of tax law, and promoting the sound operation and the coordinated development of economic and society. However, neither in theoretical level nor in practice areas, there is no deep research on the independent value, practical significance and related system building of the tax enforcement procedure, which lead to the lag in legislation of tax enforcement procedure, the broad installation of the procedure, and the weakness of the operability. Sometimes, violation of the procedure on tax enforcement officers happened. Based on deduction, induction, comparison and other methods, this article focused on the content and the value of the tax enforcement procedure, analyzed the problem of the tax enforcement the procedure and finally proposed a complete set of tax enforcement procedures. This article falls into four parts:The first part is the basic theory research of tax enforcement procedures. Tax enforcement procedure is the way, the steps, the time limit and the order that the tax authorities should follow when they apply the national tax law and the specific administrative behaviors to the taxpayers according to their statutory powers. Tax enforcement procedure is not only a legal procedure, but also an administrative procedure. It contains the general elements of tax procedure——time, space, body, and result, and the important features of administrative procedure——controlling function. The violation of law enforcement procedure express into four major categories: steps illegal, way illegal, order illegal, and time limit illegal.The second part is the value analysis of tax enforcement procedures. First, based on the value of law procedure, the knowledge of the value of law procedure is divided into procedure instrumentalism and procedure parochialism. The former believe that the law procedure itself has no independent value, and its legitimacy can be only reflected from the validity of the entity results. The procedure is just the accessories of the entity (extrinsic value). The latter considered the value of law procedure is not reflected by the final result of the procedure run, and the point of the value standard of law procedure evaluation values is whether it has good quality or not (intrinsic value). Then, the external value of the tax enforcement procedure is summarized as substantive justice, and its intrinsic value is reflected as procedural justice and procedural efficiency. Intrinsic and extrinsic value should play their roles together and not be separated.The third part is the status analysis of China's tax enforcement procedure. The problems of our tax enforcement procedure run include: the value of tax enforcement procedure is not reflected expectedly, the legislation of tax enforcement procedure still need to be improved, the lack of effective monitoring mechanisms. There are three reasons of these problems: (1) people can not see the real value of the procedure due to the traditional ideas——"the entity is important, the procedure is not"and"stop litigation, tired of litigation, and shame of litigation"; (2) the quality of the tax enforcement officers vary uneven, some of whom pay no attention to the knowledge update or randomly simplify the procedure because of the improvement of work efficiency, resulting in the violation of tax enforcement procedure; (3) the implementation of the enforcement responsibility and fault investigating system is poor, so that they did not play the role of education and deterrence on procedure offenders.The fourth part is the thinking and recommendations for improving our tax enforcement procedure. The premise and foundation of tax revenue under the rule of law is to enhance the understanding of tax enforcement procedure——it can ensure the effective implementation of the tax revenue under the rule of law, promote the"compliance level"of the tax levied for both sides, so that the tax levied efficiency can be improved and the legitimate rights and interests of the taxpayers can be protected. The rules for improving the tax enforcement procedure include: theoretically, we should follow the rules of"Intrinsic and extrinsic value are complement to each other"and"fairness is priority, and efficiency is also important"; practically, we should follow the rules of fairness, information disclosure, and respect and participation. This paper proposed some suggestions for improving tax enforcement system: (1) enhance the legislation of the procedure and listen to the statements, arguments, avoidance, and inform for system building; (2) change the traditional ideas, and improve the quality and enforcement level of law enforcement team; (3) fully exploit the promotion role of the taxpayers on the strict enforcement of the tax enforcement officers by building more tax enforcement procedures which reflect the procedural rights of the taxpayers.