On Completing Administrative System Of Taxation In This Country

In the field of legal practice, the construction for the systems of law enforcement of taxation and taxation justice in this country is still in groping stage, and also there is not specific legislation which could be operated to provide directions, through deeply analyzing the existing problems on the aspects of the systems of law enforcement of taxation and taxation justice at the present stage in this country, drawing lessons from overseas experiences of legislation and theory as well as combining with the specific national conditions and the current situation of economic development in this country, the suggestions to complete administrative system of taxation in this country are proposed in the paper. At the same time, it is expected that the paper will be beneficial to establish harmonious, unified and long-acting mechanism on the aspect of tax-related cases processed by tax authorities and judicial authorities.This thesis is divided into 3 parts on integral structure.Part-1, the current situation of administrative law enforcement of taxation and taxation justice in this country is analyzed, and the existing problems of current systems of administrative law enforcement of taxation and taxation justice in this country are indicated with the emphasis on.Firstly, the existing problems on the aspect of the system of administrative law enforcement of taxation are set forth. At the present stage, the following two problems about administrative law enforcement of taxation in this country, such as the lagging construction and unsound legal system for the system of administrative law enforcement of taxation as well as the conflict between the principal system of law enforcement of taxation and the authority of law enforcement, are relatively prominent.On the aspect of the construction of legal system, there are mainly the following problems: firstly, tax revenue legal principle is absent in constitutional law. Tax revenue legal principle is the most important principle in tax law and it is also the highest legal principle of tax law. At present, tax revenue legal principle is not made clear in constitutional law of this country; secondly, there is a lack of tax basic law, and the complements for tax legal system are incomplete. Tax legal system is an organic whole which is made of various legal norms on tax collection of different effectiveness and levels. At present, the complements for tax legal system are incomplete in this country, complete and complementary tax legal system has not been formed; thirdly, modern procedure of law enforcement of taxation has not been established completely and really. The procedure of law enforcement of taxation is the guarantee of law enforcement of taxation, for administrative law enforcement, procedure is a set of regulation, method and step especially formulated for realizing legal rule. There is a lack of unified law of tax procedure. The existing legal norms for the procedure of administrative law enforcement of taxation are not only scattered and unsystematic, but also conflicted with each other and can't complete a set; fourthly, the level of current tax revenue legislation is low and legislation by laws and regulations are serious. The legal principle of tax legislative authority refers to that clear provision must be made by law for which organs have tax legislative authority. It depends on the legislative structure of state, while the level of tax revenue legislation as well as the nature and efficiency of laws on tax collection are decided by legislative power. The current system of tax revenue legislation in this country is mainly tax administrative rules and tax regulations but not laws on tax collection, provisions which should be made by laws on tax collection are made by administrative rules. The chaos of tax revenue legislation is directly caused by the above reasons; fifthly, local legislative competence is too narrow. In the current system of tax law in this country, the restriction for local legislative competence of taxation is relatively strict. Legislative competence of taxation is mainly focused on central authorities, and in local, only the provincial levels have legislative power for extremely individual and small items of taxation. Local activeness to develop regional economies is influenced for the over emphasis on central legislative power and the neglect for local legislative power.The subjects of law enforcement and the authority of law enforcement have two problems: firstly, the subjects of law enforcement of taxation are diversified. The specification and operation for law enforcement power of taxation in this country are greatly influenced for that the subjects of law enforcement of taxation in this country are too many and the authority of subjects of law enforcement has no clear division legally; secondly, the authority of law enforcement is not divided clearly. The law enforcement power of taxation in this country is not defined clearly from legal aspect, and effective and clear division is not made between the authorities of the subjects of state or government rent law enforcement of taxation, which lead to the following situations: the authorities of state or government rent law enforcement of taxation is chaotic and unclear, overlapping phenomenon is common, the costs of law enforcement is increased and the contradiction of law enforcement happens from time to time.Secondly, the existing problems of judicial system of taxation are stated. The security system of taxation justice in this country has not been completely constructed, and the security for taxation justice is just passable. It is mainly shown as: one is that taxation justice is lacking in independence, which restricts the exertion for the function of tax judicial power. Although the subject position of people's court to independently exercise jurisdiction is given by constitutional law in this country, there is a lack of the protection for judicial independence on legal aspect, judicial authority, especially local judicial authority, is restricted by local government to a great extent on the aspects of personnel system, personnel salary etc., therefore, large numbers of hearings for tax-related cases are inevitably interfered by local administrative organ; two is that there is no permanent mechanism to train personnel of taxation justice and the judicial power of taxation is relatively insufficient. Because of the shortage of professional knowledge, few people of judicial department can effectively enter into the field of taxation, and there are few judicial interpretations concerning taxes with low quality, which is very difficult to make people convince the handling and adjudication for tax-related cases made by justice, challenge is received by judicial authority.Part-2, advanced experiences for tax administration are used as a source of reference through researching on the systems of law enforcement of taxation and taxation justice in Japan, America, France etc. The systems of administrative law enforcement of taxation and taxation justice in the foreign countries with advanced legal systems are complete with standard procedure connection, which can be used as helpful source of reference for completing the systems of administrative law enforcement of taxation and taxation justice in this country.Firstly, on the aspect of the system of law enforcement of taxation, the following four aspects of foreign countries with advanced legal systems are worth being used as resource of reference by us: firstly, sound legal system of tax revenue; secondly, legislative body enjoys tax legislative authority; thirdly, efficient subjects of law enforcement of taxation; fourthly, strict procedure of law enforcement of taxation.Secondly, on the aspect of the system of taxation justice, the following two aspects of foreign countries with advanced legal systems are worth being used as resource of reference by us: first is the judicial review system for taxation. In the constitutional law of foreign countries with advanced legal systems, that the tax judicial power belongs to court is clearly stipulated, and the court plays an important function at standardizing law enforcement of taxation and coordinating the relationship among laws on tax collection; second is to establish tax court and tax police. Special institutions of taxation justice are set up in foreign countries with advanced legal systems, which provide powerful guarantee for law enforcement of taxation.Part-3, the suggestions for completing the systems of administrative law enforcement of taxation and taxation justice in this country are raised through absorbing the advanced experiences of foreign administrative system of taxation and combining with the specific national conditions and the current situation of economic development in this country.Firstly, contents of four aspects are strengthened on the aspect of completing the system of law enforcement of taxation: the first is to complete the current system of law enforcement of taxation in this country. Tax revenue legislation should be sped up, tax legal system should be completed, the level and standard of legislation should be promoted, and tax legislative authority should be divided with reason so as to give certain tax legislative authority to local authority; the second is to establish the subject of law enforcement of taxation and make clear the authority of law enforcement of taxation. Through lawmaking, the legalization level for the subject setup and division of subject rights of law enforcement of taxation is increased, the subject of law enforcement of taxation is made clear; the third is to incorporate with the institutions of state rent and government rent and plan tax administration as a whole; the fourth is to make clear the responsibility for works of collection, administration and inspection and merge tax inspection department. The relationship among each subject of law enforcement should be straightened out, and the authority of each subject of law enforcement should be made clear.Secondly, four measures are proposed on the aspect of constructing complete judicial system of taxation: firstly, taxation justice right should be strengthened, and the independence of taxation justice should be ensured. Judicial independence is the premise and core of judicial power, and the independence of taxation justice is the guarantee for the normal operation of tax judicial power, the exertion and operation of tax judicial power will have difficulty in taking a step without the independence of taxation justice; secondly, the mechanism for examination and training should be established so as to strengthen the inner quality of personnel of taxation justice. Only through establishing a long-acting mechanism for examination and training, cultivating a batch of professional personnel of taxation justice and forming a job cluster of taxation justice with professional skills, the supervisory and restrictive functions of taxation justice can be brought into play, and the legal consciousness for taxation of the whole society can be strengthened, the conduct for law enforcement can be standardized, the cohesive device of law enforcement of taxation and taxation justice can be completed; thirdly, the system of tax police should be established so as to protect the rigidity of tax law. With the development of economy and society, proper mode should be adopted by this country so as to establish and complete the security mechanism of tax police which is suitable for the conditions of taxation justice in China, complete the system of taxation justice in this country and protect the good order of taxation, based on the above, the authority of law enforcement of taxation can be strengthened. Fourthly, the professional level of taxation justice should be increased and tax court should be established. In order to increase the efficiency and level for handling the prosecution and judgment of criminal cases concerning tax, the tax court can be set up so as to specially hear tax-related cases and fight against criminal activities concerning tax as soon as possible. In this way, criminal offenders can be effectively frightened, crimes concerning tax can be punished and the protective function of taxation justice system in this country can be fully brought into play.