Study Of Tax Law Enforcement Responsibility

Only is the law not enough to enforce. Though the law is perfect enough, it cannot be effectively implemented if it has not established a perfect system of enforcement and supervision. With our tax collection legal system perfecting, the construction of tax enforcement system is paid more attention by the tax authorities. This paper focuses on the tax enforcement responsibility system which is now widely implemented in our tax authorities. Starting with the definition of related basic concepts, the author gives an overview of the research on this topic in current theory circle. Combining the practice of the tax enforcement responsibility system in author's career, the author analyzes the effect, problems and their reasons in the process of implementing the tax enforcement responsibility system. Based on the above analysis, the author constructs his own theory frameworks, and conducts a study on its theory basis, decomposition of duty, regulation of enforcement, the selection and control of the evaluation system, improvement and implementation of the liability of enforcement fault, the promotion of the enforcement responsibility management, and the improvement of enforcement supervision mechanism, which concerning the tax enforcement responsibility system. This paper has four chapters with more than fifty thousand words.The tax enforcement responsibility system means that the tax authorities delimitate the position of tax enforcement and define the responsibility and the work regulations according to the characteristic of tax administration and the requirement of the legality of government work, examine the enforcement and penalize the fault enforcement, so as to promote the tax administration legally and regularly, and ensure the enforcement of the law and regulation. As a basic supervision system of administrative enforcement, it is an important component of tax administration in our country. From his own working experience, the author analyzes the problems with National Tax Bureau in Changde City in the process of implementing the tax enforcement responsibility system, and provides corresponding suggestive measures as follows: the premise of perfect the tax enforcement responsibility system is to define the duty of law enforcement officers, and regulate the power of law enforcement; we should focus on the quality of law enforcement while selecting and designing the examination indicator system; we should promote the class management on the side of manage model; regulate the defending work and establish the systematical protection mechanism on the side of supervising law enforcement...