Field Of Research Tax Enforcement Problem

At present, when China is undergoing profound changes in economic and social development, the promulgation and implementation of the Compulsory Administrative Law is of vital significance in guaranteeing the government to manage its economy and society with higher efficiency, to provide better order and conditions for further reform and opening up, to regulate and restrict the power of the government, and to safeguard the legitimate rights and interests of citizens, legal persons and other organizations. Administration Law and its Implementation Details are the main legal basis for tax authorities to conduct tax levy management and administrative enforcement of law, while the Administrative Enforcement Law is another important law to standardize administrative law enforcement of taxation authorities. Therefore, the thesis focuses on how tax authorities at all levels correctly apply the Administrative Enforcement Law and relevant tax law regulations, implement a smooth cohesion of the two laws, and avoid law enforcement risks in the process of tax enforcement. Through the analysis of the definition and characteristics of tax administrative enforcement, types of tax administrative enforcement and legal basis, and how tax administrative organs apply the relevant provisions of Administration Law and Compulsory Administrative Law to administrative law enforcement practice, the realization of the smooth transition between the above two laws, the problems in the practice of tax administrative compulsory enforcement, the thesis compares the respective administrative compulsory systems and applicable models of tax laws between the Taiwan area and some other areas in the world. Then on the ground of the working practice of Chinese tax administrative compulsory work, the author puts forward some personal ideas concerning the perfection of Chinese tax administrative compulsory system and the solution to some specific problems in tax administrative compulsory enforcement practice. The author advocates that the starting point of the present topic lies in tax administrative compulsory work practice and the regulation principle of national legal system and social management. It is highly suggested to revise and perfect Administration Law and the Implementation Details, to clarify the range of tax administrative enforcement, to standardize the definitions of tax administrative compulsory execution measures, to eradicate the problem of conflicting provisions in the above two laws concerning compulsory tax administration, to further reinforce compulsory means in tax administration, to strengthen the surveillance over compulsory administrative law enforcement, and to establish the executive assistant responsibility system.