Study Of Current Tax Law Enforcement Powers

Taxation, which is taxed on the taxpayers by enforcement to adjust the distribution relationship between the nation and the individual, is the source of fund for the public products provided by the nation or the government. The administrative organization in charge of taxation is one of the important administrative law enforcement agencies. The enforcement power of taxation plays a very important role. How to impose taxes reasonably and to prevent effectively the nation from levying taxes at casual to ensure the property right of the citizens is the crucial problem of the taxation legislation and enforcement.This paper aims at studying the enforcement power of taxation and its implication. By means of analysis of the legal norms and examples, the author studies the existing problems of the enforcement power of taxation and offers some constructive suggestions for the improvement of the taxation legislation and enforcement.The paper composes three parts. The first part explores the implication and nature of the taxation enforcement. The taxation is imposed on the taxpayers by the nation to meet the public needs and maintain the expense of the public affairs, which is the primitive nature of taxation. The enforcement power of taxation means some national agency, given the power by the laws, administrative regulations and some standard documents, collects and manages the taxation to realize the purpose of legislation.The second part of this paper is about the current situation and existing problems of the enforcement power of taxation in china. It points out that the legal system of taxation has the following serious defects. First, some essential principles are not expressed clearly in our constitution. Based on such principles, the nation has the power to impose the taxes on her people. Without the permission of laws, the nation should not tax and the people can refuse to pay the taxes. Second, there is not basic law of taxation in the current legal system. Third, the...