Problems Of Tax Administration Procedures

Tax administrative procedure is the method and step that levying tax people must follow while implementing the administrative behavior of tax. Tax administrative is also the time, order and work procedure while implementing that method and step. It aims not only to protect the taxpayer's legitimate rights and interests, but also to restrict levy people's law enforcement behavior and reduce the random of enforcing the law, safeguard the dignity of the tax law.As the important component of national administration management, the tax administration becomes the focus of the society and managing tax in accordance with the law also becoming an important tach of running country according to law and realizing ruling administration by law.The essence of managing tax in accordance with the law strictly is managing taxes in accordance with the due course of law, namely realizing the administrative procedure of the tax ruling by law. In recent years, Chinese government carries out managing thought of taxes of " ruling by law, fair, civilization, efficiency " in tax work of our country and insists on managing the tax; in accordance with the law. The tax work has made considerable progress. But watching from the aspect of practice, although administrative law and tax revenue laws and regulations limit strictly to the administrative procedure of the tax, a great deal of questions on practice still exist. The target of the thesis is to improve the administrative efficiency of the tax under the prerequisite of taxpayer's legitimate rights and interests through analyzing the problem of ruling by law of administrative procedure of the tax in terms of theory. Then by which to improve the society, especially tax authority and staff, understanding of the problem.This text has been described from four respects: Firstly, on the basis of carrying on basic theories to define to the administrative procedure of the tax, sets forth the relation between fulfilling the administrative procedure of the tax by law and managing the tax in accordance with the law. Then proposes that ruling by law of theadministrative procedure of the tax is foundation of managing the tax in accordance with the law and important content. Secondly, announce the value function of fulfilling administrative procedure of the tax; Thirdly, analyses the current situation of the administrative procedure of tax in our country and points out the question and deficiency that exists under the construction of ruling by law of the administrative procedure of tax of our country; Fourthly, gives brief countermeasure analysis to the administrative procedure of tax in our country in allusion to the existing problem. Then propose some viewpoints such as changing the traditional idea, perfecting the administrative procedure of the tax, strengthening the supervision to the tax executive power and so on.