Discretion Of Tax Enforcement

Today, tax authority's performance with accuracy is attracting more and more attention, as our country's government is struggling for a more legal basis of its tax collection. Obtaining the accuracy in tax collection doesn't mean there is no restrain in performance, although this right is given by law at present. In the performance of accuracy in tax collection, the tax office is abandoned to violate the accuracy's original intention as well as its legislative purpose, as it's the tax office's duty to protect the seriousness and consistency of tax law and the right of tax payers. If not, it will do harm to the interest of tax payer, the public credit of tax office, the tax revenue of our country, the power of tax law, the fairness and order of our harmonious society constructing and the honesty of tax collectors. In our country, the tax law system is far from perfect, especially in the basic law of tax collection, The Law of the People's Republic of China Concerning the Administration of Tax Collection, too much accuracy is given to tax office, resulting numerous troubles in accuracy performance. The paper will first explain the accuracy in tax collection, and then make detailed analysis in related argument. At the end, some suggestions to solve the abuse of accuracy in tax collection will be raised.