The Research In Revising The Tax Collection Administration Law

Although China's current tax collection administration law which was amended in 2001 play an active role in strengthening tax collection and administration, regulating tax collection and payment of behavior, safeguarding state tax revenue, protecting taxpayers' legitimate rights and interests, promoting economic and social development. But along with the economic society develops rapidly and the whole national law level unceasing enhancement, the tax system of deepening reform and adjustment, the tax collection environment has changed dramatically, tax collection practice also appeared many hot, difficult and even blind spots which have not been resolved by current tax collection administration law, the conflicts between the provisions of the Tax Administration Law and the actual needs of the work of tax collection have become increasingly prominent .This paper carried out in-depth based on this background what the tax collection administration law faces modified, owing to the tax collection administration law of coverage, related to many problems in tax collection process, it is not hard to find that there are many problems in the implementation process of the tax administration law, such as its legal position is not clear, in normalization condition of tax collection of existing legal vacuum, the taxpayer rights protection system hasn't established, tax management program system design is not perfect, tax administrative assistance imperfect system, the provisions of the tax revenue jurisdiction are blank, etc. Therefore, it should be on the "Tax collection administration law " for further amendments, in order to perfect the related system, to guarantee the right of taxpayer, to regulate taxation organ of power, to adapt to the development of economy.From the implementation of the tax administration law, considering previous experiences and lessons, analyzed the defect of the tax collection administration law in real taxation administration, the article puts forward its modification with perfect opinions, constitute the basic framework of this thesis.This paper is divided into four chapters and a conclusion, the first chapter cleared the positioning of the Tax Administration Law and legislation ideas through analysis of the background of the Tax Administration Law and properties. It discussed amendments about the Tax Collection Administration Law .The tax collection administration law as the basic law of the procedures of tax collection, carrying far beyond the entities, institutions and other content parts in the tax administrative procedure act. Therefore, in addition to clear its positioning, some supporting laws and regulations associated with it should also be perfected in time.The second chapter analyzed and planned the program setting of the tax collection administration law with real problems encountered in collection management. It discussed from the declaration, the collection, and the check procedure, in order to perfect the rules of procedure of tax collection.The third chapter discussed structured, system specification, and institutional setup, etc. It shows the necessity of reasonable standard the power of tax authorities.The fourth chapter discussed taxpayer rights protection system in the process of modifying and improving the tax collection administration law. The tax collection administration law first established the taxpayer's rights in legislation form, however, there still exist many problems in the system construction, and it is difficult to form an effective protection to the legitimate rights of taxpayers.The conclusion reviewed and forecasted to the modification direction of the tax collection administration law. The objective of modifying the tax collection administration law is to make the law more suitable for economic development and the needs of China's national conditions, it should be more perfect from the form to the content, because of the actual operational of the tax collection is stronger, This proposed modification and improvement of their views on the problems encountered with the actual, committed to pragmatic discourse, aims to provide some suggestions to the further modification of tax collection administration law, for legislative and executive department reference.