The Tax System Of Administrative Enforcement

Administrative mandatory regime constitutes the dispensable part of the administrative power to realize the administrative goals. Applied in taxation Administrative mandatory regime is designed to guaranty the national revenue. The rules concerning taxation administrative mandatory regime are principally stipulated in Tax-levying Law of People's Republic of China which promulgates the categories of mandatory means as well as the procedure and authorizes the taxation administrative authority to independently exercise the mandatory power. However, the relating research in this field is still not enough. In practice, administrative mandatory regimes have not exercised its function fully. On the other side, the infringement on tax-payer's rights by the wrong exercise of mandatory power happens frequently. Therefore, the issue how to perfect the administrative mandatory regime in taxation deserves more attention.This paper comprises of following four parts:The first part analyzes the basic theory of taxation administrative mandatory regime and defines its concept. The author is of the opinion that the taxation administrative mandatory means refers to the concrete administrative act of the administrative authority towards the property, body and act of tax-payer to ensure the national revenue. This part also put forwards the legal basis for taxation administrative mandatory regime and makes the conclusion that taxation administrative mandatory means is of the characteristics of specified, mandatory, affiliated, indemnifying. Finally the author compares the two sub-concepts of taxation administrative mandatory act and taxation administrative mandatory means.The second part analyzes the current taxation administrative mandatory regime. It includes two respects. One is the analysis of existing legal statues of taxation administrative mandatory regime; another is the analysis of the current practice of taxation administrative mandatory regime. Based on the forgoing analysis, the author points out the existing problems such as the defected means, the difficulty to implement, the imperfect cooperation etc.The third part compares the taxation administrative regimes of U.S., U.K, Germany, Russia and Japan and makes some constructive suggestions for China legal frame.