Salt County Local Taxation Bureau Of Tax Law Enforcement Responsibility System Appraisal Appraisal System Design And Implementation

Taxation law-enforcing responsibility system is an important system which is to regulate and supervise the administrative law-enforcement activities of tax authorities. Implementation of this important system is very meaningful for the followings: establishing a power operation mechanism which contains rational structure, scientific deployment, rigorous procedures and effective restriction; preventing the taxation administrative law-enforcement power from deficiency and abuse; promoting the tax authorities to abide by the related laws; and achieving the goal: there must be laws to go by, the laws must be observed and strictly enforced, and lawbreakers must be prosecuted.In 2005, the State Administration of Taxation enacted the taxation law enforcement responsibility system and assessment methods, and formed a unified framework and institutional system, and then vigorously promoted this system. However, this work still has some problems, mainly including: some tax authorities do not completely understand the importance of taxation and do not pay enough attention to the work of taxation law-enforcing responsibility system; the related implementation law system is not perfect; the examination and appraisal mechanism is not so scientific; the accountability is difficult to implement; the convergence of related systems is not enough; and the organization implementation also lacks necessary securities, such as financial, material and human resources.In the work of the examination and appraisal for the taxation law-enforcing responsibility system, Yanbian Local Taxation Bureau is only limited to the subsequent artificial operation, and it lacks of timeliness and scientificalness. And it can not reach a just, fair and open assessment. So this paper focuses on the comprehensive collection and management software for local taxation in order to establish a unified system of law enforcement and post responsibility on the basis of not changing the overall systematic framework. It is also to clarify functional modules of the system and the corresponding relationship between different posts, and then establish responsibilities, contents, procedures and standards for the application staff, and finally regulate tax law-enforcement and improve the quality and efficiency of taxation administration.What we study here is how to apply the computer examination to make full use of information technology to realize the implementation of man-machine combination and then achieve the daily assessment. We also make full use of the data from the taxation administration information system to produce a targeted law-enforcement assessment in accordance with necessary manual appraisal. As for the assessment contents which the computer cannot achieved or which require the review of the computer examination accuracy, we also takes the law-enforcement wrongdoings, which arise in the process of external supervision as well as handling of report against wrongdoings, into the assessment system of the law-enforcing responsibility system on manual basis. This part is the main content of our project.