On The Improvement And Standar Dization Of The Enforcement Of Tax Administrative Law In Jiangxi Province

Taxation according to law is the soul of the tax collection work. However, laws can not work well exclusively without standardized administrative law enforcement that is also the core of legal taxation. Since 2001 the State Administration of Taxation has clearly put forward the new taxation concept of "one soul, four mechanisms, five objectives" to enrich and strengthen tax law enforcement from means and efficiency to quality. However, with China's market economy developing, tax administration law enforcement has been also confronted with new problems under current circumstances. An urgent issue emerges as well-How to improve and regulate the government tax administration law enforcement, and provide better services for local economy to develop faster and better. This paper, from the perspective of Jiangxi government, has studied the existing problems in the tax administration law enforcement, and oriented to analyzing and solving these problems. Therefore it is of profound practical significance. This paper has explored some related theories, the status quo, existing problems and underlying causes of tax administrative law enforcement in Jiangxi. Then it has brought forward some specific measures to tackle these problems from the angles of law, economy and public management.Although at present Jiangxi has had a superior operation mechanism which provides good environment internally and externally to strengthen tax law awareness, enforcement procedures and supervision, many problems emerge, such as the absence and incorrectness of tax administrative law enforcement. In order to improve tax administrative law enforcement in Jiangxi, we must promote tax legislative process, establish a perfect tax system and security system, strengthen internal and external taxation monitoring. We must cope with four relationships—power and law; content and form; management purpose and penalty means; law enforcement and service, which can be viewed as a guidance on tax administrative law enforcement in Jiangxi.