On Legislative Perfection Of Tax Administrative Enforcement In China

Tax compulsion is an indispensable component of administrative compulsion. At present,stipulations related to tax compulsion in laws, regulations and rules are quite scattered with an Administrative Compulsion Law still in process and a lack of systematic design, research on this subject is not deep, tax agencies' acts characteristic of administrative compulsion haven't got clear concept, and many problems remain to be solved when it comes to the power to set up a compulsion, nomenclature and classification, procedures, implementation mode and right relief. This has had a great negative impact on standard exercise of the tax compulsion power,hindering implementation of the principle that taxation should abide by laws strictly and the construction of a harmonious relationship between tax agencies and taxpayers. Therefore, it is necessary to consummate our country's tax compulsion system.This article bases its discussions on administrative jurisprudence theories,applies general theories . to defining tax compulsion in terms of concepts and characteristics,analyses questions concerning our country's legislation and law enforcement in this respect,and ends with a set of suggestions to consummate our tax compulsion system.The full text divides into four parts. PartⅠis a brief outline of general theories concerning tax compulsion.First,it analyses various definition of administrative compulsion and defines tax compulsion as a combination of administrative compulsory measures and forced implementation of administrative decisions as far as taxation is concerned.Next,it analyzes tax compulsion's characteristics in six aspects,that is, certain ties between the main body of compulsion and its objects, the particularity of the object of compulsion as well as its implementation mode, property as the main factor behind the goal ,and the priority of tax-collecting compulsion.PartⅡis a comment on current situation of legislation and law enforcement related to tax compulsion in our country. First, the article does a combing of names and measures existing in present legal documents in this regard,and then it goes on with a large amount of datas and details to introduce the history of tax compulsion practices in the country as a whole and particularly in Anhui State-Tax Bureaus at all levels since 1994.PartⅢis an analysis deep into the legislative flaws concerning tax compulsions in our country. With referrance to concrete articles in the Tax Collection and Management Law ,it casts light on the following questions: the powers to set up compulsions need to be unified,nomenclature and classification need to be made clear,the procedures need to be standardized, the fuzzy compulsion standard needs a clear definition,the implementation mode is not conducive to raise the administrative efficiency, and the right relief insufficiency needs remedy.PartⅣbrings forth suggestions to consummate our country's tax compulsion system. First come the legislative principles governing legislations related to tax compulsion,then come proposals to unify the powers to set up tax compulsions,to standardize names and classifications,to perfect compulsion procedures,to establish self-reliant compulsion pattern,and to consummate the right relief mechanism through strengthening legislative surveillance,promoting the judicial system and establishing administrative dispute-coordinating mechanism..