Thoughts Of Promoting Law-based Tax Administration Guided By The Tragedy Of Governing The Country By Law

Law-based tax administration is premised on governing the country by law . Meanwhile, the former is the inevitable request of the latter. Therefore law-based tax administration should be guided by the tragedy of governing the country by law. The basic requirements of law-based tax administration are as follows:Complete taxation legal system,perfect mechanism of separation and balance of powers,accurate network of taxation notice and cooperation and advanced tax concepts of rule by law. At present,law-based tax administration taxation meets with many difficulties and problems in taxation legislation,taxation administration of law,taxation jurisdiction and taxation concepts,which prevents law-based tax administration from promoting further. To promote law-based tax administration taxation,we should primarily make all efforts on the following aspects:firstly,improve the taxation legislative system and promote the taxation legal system;secondly,normalize the taxation administration of law and form complete and effective supervisory mechanism;thirdly,establish necessary mechanism of safeguard and improve taxation jurisdiction systems of safeguard;fourthly, strengthen taxation propaganda and enhance taxation concepts of law in the whole society. Besides ,another three questions should be paid more attention to :law-based tax administration demands efforts from the whole society;law-based tax administration must draw lessons from abroad ; law-based tax administration should avoid"the so-called romantic concepts of law-based tax administration"; law-based tax administration should be taken seriously at the height of governing the country by law.