The Rule Of Law In View Of Government Local Tax Management Mechanism Innovation Research

Tax is the guarantee of national financial revenue as well as the driving force of theprogress of society. Along with the tax’s influence on an ordered, healthy and sustainablesociety becomes more and more visible, the shortcoming of the system of local taxmanagement in legislation, law enforcement, judicial mechanism and the awareness oflegal system are increasingly attentioned by most of the people. At the same time, with theimprovement and progress of the market economy, China has entered a mature period oftax management reform. What’s more, harmony and rule of law are the important goals inthe new era of the society’s development. Government by law requires the system of localtax management to be composed by four parts. That is, the perfect and sound legalmanagement system, the effective system of judicial safeguard of tax management andtaxpayers’ strong awareness of taxation and the support to tax. However, the issue on howto organically combine the building of government by Law and the operation mechanismof local tax management is a theoretical and practical problem that needs to be solved.The passage is divided into five parts. The first part focuses on the introduction of thebackground and meaning of the study. It gives an overview of domestic and overseasrelated study at present. Also, it will clarify the thoughts, ways, main contents and thepossible innovative points of this study. The second part will summarize these relatedtheories of the operation mechanism of local tax management under the perspective ofgovernment by law. It will discuss the meaning, features and core value of rule by law andthe differences between legal system and rule by law; the meaning and features ofgovernment by law; the meaning of tax management and operation mechanism of local taxmanagement; the contents and features of operation mechanism of local tax managementunder the perspective of government by law; the foundational theory of operationmechanism of local tax management. The third part will analyze history of the reform,general comments and confusions about goals of the operation mechanism of local taxmanagement. The fourth part will analyze problems of the operation mechanism of localtax management under the perspective of government by law from four aspects, that is, thelegislation mechanism of tax management, the law enforcement mechanism of taxmanagement, the judicial mechanism of tax management and the legal consciousness oftax management. The forth part will also discuss reasons of these problems in legislation,law enforcement and justice. The last part will give some principles and concrete countermeasures to perfect the operation mechanism of local tax management under theperspective of government by law on the basis of problems and causing reasons ofoperation mechanism of the local tax management.