Research Of Our Tax Law Enforcement Issues

With the economy growing, the problem of tax evasion is becoming more and more serious. In recent years, the means of tax evasion has been more diverse, complex and subtle. The government is trying to solve this problem, and the key to this issue is whether the law can be effectively implemented. The essay analyzed the impact of several aspects in tax evasion, such as on state revenue, resource allocation, income distribution, macro-control and fair competition.During the course of examining a variety of offenses In the process of tax law enforcement, we can clearly realize the current tax law enforcement measures to stop tax evasion have been unable to meet the need.Therefore, we must improve the tax system in varying degrees, such as the staff capacity, tax monitoring, tax collection system, inspection, propaganda and other aspects. We should take the rule of law as a fundamental, improve the ability to levy taxes and punish the offenses more seriously; Formulate effective and practical laws and regulations which are also favorable to the law enforcement; empower tax officer independent power to conduct inspection and treatment to tax cases. This essay explain the present tax law enforcement issues in China from a new perspective, combine reality and theory and take a large number of documents as reference and use cases as a major way to explain the issue, sought to find a solution to the problem.