Research On Non-litigation Administrative Enforcement On Taxation

In recent years, the tax authorities often apply to the court for non-litigationadministrative enforcement with respect to taxation cases. The execution of these cases,promotes the efficiency of tax collection, and helps maintain good taxation order.Non-litigation administrative enforcement not only protects the legal rights and interestsof the parties, but also promotes rule of law by taxation administration. However, due tothe fact that the law is not complete and there lacks specific, detailed rules and procedures,the non–litigation administrative enforcement conducted by the courts is not regular, andthe judicial review towards such taxation cases is often a mere formality. In addition, thereexists the problem of low ratio of enforcement, long execution term, etc. Suchphenomenon not only harms the authority of taxation authorities, affect the court’s judicialauthority, but also weakens the court’s function as a neutral third party to conduct thenon-litigation administrative review. Therefore, as a grass-roots tax worker, the author isof a view that it is necessary to analyze the enhancement of non-litigation administrativeenforcement system from both theoretical and practical perspective.In this article, the author firstly elaborated the significance of research and improvenon-litigation administrative enforcement, and also introduced the concept, scope, content,application period and other main features of non-litigation administrative enforcement,and then the author analyzed the application of the law and implementation issues ofnon-litigation administrative enforcement by discussing problems in tax collectionpractice. Finally, the author proposed related measures to improve non-litigationadministrative enforcement: the first is to strengthen the legislation; strict distinctionbetween administrative and judicial powers shall be emphasized, timely amendment to the‘Tax Collection Measure’ is strongly recommended; the second is to implement the‘Administrative Compulsion Law’ for the purpose of regulating the application procedureof non-litigation administrative enforcement; the third is to strengthen judicial review ofthe case of non-litigation administrative enforcement, and to establish hearings system ifnecessary; the fourth is to improve the relief approaches of non-litigation administrativeenforcement in order to protect the legitimate rights and interests of the parties; the fifth isto improve the efficiency of the courts with respect of-litigation administrativeenforcement for the purpose of promoting the building of a society governed by the rule oflaw.