A Study On Taxation Enforcement Supervision System

Taxation enforcement supervision system is an important legal system,which based on standardizing taxation enforcement according to the law in tne process of the tax collection and management,to achieve revenue rule of law,pvevent the abuse of the taxation power of state,protect the legitimate rights and interests of the taxpayer. The improvement of the taxation legal system has always been an important content in the process of public finance reform for improving the"tax sharing"as the core content,and the improvement of the taxation enforcement supervision legal system is an important branch of the tax legal system. This papers use compartive analysis method,systems analysis method and inductive analysis method,refering the research achievement of practical experiences and development on the sound of country's public finance systems,and combines with China's specific national conditions and actual situation of the reform,form the point of view it ought to study taxation enforcement supervision legal system,analysis its inadequate,and its conflict relationship with taxation enforcement system and working mechanism,and clearly propose actual solutions for the China's taxation enforcement supervision system.This papers follow the research ideas from the general theory of abstract research to solve practical problems,in addition to introductory and concluding remarks ,the total is divided into four parts.First, the theoretical analysis.Combing the relevant theory of the current Chinese taxation enforcement supervision,comparative analysis the relevant theory achievement of taxation enforcement supervision and refer the new institutional economics theory,discusses the basic elements of the taxation enforcement supervision system,and defines the specific research areas of the system about this papers,so as to clarify theoretical basis and articles framework.Second,the present situation and problem analysis.Analyse the status of the taxation enforcement supervision system as a entry point,analysis the deficiencies of the system, and analysis its conflict relationship with supervisory system and implement mechanism,according to the requirement of the government management reform and the public financial institution-building,and further clarified the necessity and urgency of the improvement of the taxation enforcement supervision system.Third,the comparison and reference.Compare and analyse the successful experiences of the market economy developed countries on the public finance system and the standardization of taxation enforcement,and we should refer the contents for the improvement of the taxation enforcement supervision system in the process of China's public finance system building.Last,construction and improvement of the system.It is the core of this papers.System innovation should comply with global thinking and effective principle,the composition of China's taxation enforcement supervision system should includes:the formal system which refer to the taxation enforcement supervision institutional system;the informal system which refer to the cultural environment of the taxation enforcement supervision and its implementation mechanisms,and give suggestion on improvement of the system from the above three aspects.as the whole is bound to accelerate achieving the targets of the rule of taxation.