The Application Research Of Administrative Enforcement Law In Tax Collection And Management

The formulation and implementation of the Administrative Enforcement Law not only has a significant impact on the Political field, but also proposes new requirements to tax collection. Before the Administrative Enforcement Law is issued, tax enforcement field has many problems, plaguing theoretical and practical circles.The introduction of the Administrative Enforcement Law, applies foundation for various tax administrative enforcement system, also caused numerous research of the Administrative Enforcement Law in tax collection.The Administrative Enforcement Law as the general law and new law of administrative enforcement field, should apply to tax enforcement field, at the same time because the Tax Administration Law and its implementation rules was so rough and chaotic,so it causes a lot of trouble in the tax administration enforcement, therefore the Administrative Enforcement Law should also be applied in the tax collection.The Administrative Enforcement Law embodies the principle of legal reservation, the principle of proportionality and the principle of procedure justice, the principle of legal reservation has important significance of standardize the right of tax enforcement setting and tax enforcement types. the principle of proportionality is conducive to tax enforcement purposes and the protection of taxpayer rights. The principle of procedure justice can safeguard the legitimate rights and interests of the taxpayers through the open and transparent procedure.The convergence of the Administrative Enforcement Law and Tax Collection Law is critical. The Administrative Enforcement Law has the corresponding provisions but Tax Collection Law and related regulations do not provide specific provisions, the Administrative Enforcement Law should be applied,according to the specific characteristics of the tax enforcement.,and make supplementary regulations. The Administrative Enforcement Law has not the corresponding provisions,but Tax Collection Law and related regulations provide specific provisions, the Tax Collection Law and related regulations should be applied.The Administrative Enforcement and Tax Collection Law both have the corresponding provisions,but they are contradictory, we should make a concrete analysis according to concrete problems.