A Research On Tax Administrative Law Enforcement

To govern the country by law in the construction is a developmentobje ctive of our country. To govern the administration and taxation bylaw is an important part of the obiective, and also the requirement of the development of taxation. To govern the taxation by law refers tomanaging tax according to law, that would be the pay of tax, the collection and management of tax al1according to law, tax authorities and law enforcement personnel should imple ment tax policies in accordance withthe tax laws and regulations. At present, there is still a gap betweentax law enforcement and the requirements of go verning the taxation bylaw, the situation is not optimistic. Many are not just as one wishes places still exist in tax law enforcement process, such as the su bjects,contents and procedures of law enforcement are not legitimate, free e xercise of discretion, no sufficient evidence, the legal basis and the qualitative processing inaccurate problems and other enforcement irregularities, and th e structure of taxation enforcement personnel is not reasonable, the taxation enforcement personnel’s comprehensive quality is low, the transparency of taxation enforcement is not good, the inadequate coordination among tax enfo rcement authorities, and lack of supervision of tax management. In order to fu rther standardize the tax administrative enforcement behavior, and create a mor e harmonious taxation environment, through the analysis of the tax administ rative litigation cases’ number change and the trial results, this paper su mmarizes the overall situation of the tax administrative enforcement in our cou ntry from the perspective of theory and practice, and then combined with th e actual situation of the tax administrative enforcementprocess the classification, and sums up the various existing problems andenforcement risks in the practice of tax administrative law enforcement.Finding a problem is to solve the proble m better. In order to find outthe factors that restrict and effect the tax admini strative enforcement in China, taking Cangzhou city of Hebei Province as an example, respectively from three aspects of legislation, enforcement an d manage-ment analyze the influence factors of tax administrative enforce ment problems and causes. At last, through summing up experience, learning from others, and proposing puts forward the way for standardization and sy stem reform of taxation administrative enforcement of our country.