Study Of Tax Law Enforcement Responsibility

The tax law enforcement responsibility system refers to the tax authorities according to the characteristics of the tax administration law and the inherent requirement of administration according to law, tax law enforcement and clearly defining responsibilities, procedures and work on details of behavior evaluation and law enforcement and criminal conduct fault of tax collection and management so as to promote the standardization and legalization, laws, regulations and rules and regulations to implement a basic administrative law enforcement surveillance system, it is our country tax management system is an important part.Based on the tax law enforcement responsibility as a research subject, from basic concept, to present to the tax law enforcement responsibility system of academic research were summarized, the unit of the tax law enforcement responsibility system of practices, this paper introduces the implementation process of the experience and the existing problems, and based on this, the author puts forward his own theory of optimization, tax law enforcement responsibility involves the responsibilities decomposition, perform the choice standard and assessment system with control law enforcement and fault responsibility system of perfect and implement, the establishment of incentive mechanism is discussed. The author thinks that the only in accordance with the unified planning, distribution, step-by-step "principle, in order to improve people's ideological recognition as a starting point, to science, law enforcement responsibility for law enforcement procedures and practices, to optimize the standard for law enforcement inspection appraisal for support, to strengthen the fault responsibility as a means to establish corresponding incentive mechanism oriented, will push tax enforcement responsibility as a priority to govern by law, the gradual advance to the depth and breadth, the tax authorities to establish" enforcement actions have basis, have standard, right there, and there are illegal process shall supervise the administration of taxation "modernization with the tax law enforcement supervision system, tax law enforcement responsibility also can really play a role.