Research On The Legal Liability Of Tax Administration

Tax administration system as a mechanism for protecting the legal responsibility to implement the tax is the tax levied indispensable part of the process. To clear the importance of tax administrative legal liability system, first of all, it is necessary to start from the basic theory,and grasp the essence of the tax administrative liability. And then, tax administrative legal liability could be analyzed in order to study the ideal situation and discover the methods to solve the problems combined with the real situation in the social practices. In the traditional relationship of tax law, the legal liability of tax administrative is a major component in the form of tax legal liabilities, which not only guarantees the implementation of the tax law from the basic level of tax activity, but from the specific levels of the tax activities to regulate the state’s tax interests of the subject of taxation. Tax administration tax liability as the basic legal liability of taxation owns a solid theoretical foundation and systematic regulatory frame. And it is one of the basic theories of tax law and it means a lot to the practical research of taxation. Tax administration legal liability as the main legal responsibilities of taxation has played an important role in the legal liabilities of taxation and even the whole legal liabilities and effectively curbing tax violations. It punishes the criminal behaviors of taxation jointly with the criminal legal liabilities of taxation and eases the tax disputes together with the civil legal liabilities in order to form a harmonious order in tax collection. Because of the stability of the tax administrative legal liability in the tax legal system, so it is very important to choose a legal research perspective. It has a certain significance to accurate its positioning through vertical, horizontal comparison in the concept of taxation responsibility system and has a further in-depth analysis, and then compared the tax administrative legal liabilities of other countries and districts in order to do a reasonable reference and summarize and analyze the current problems which exists in our modern legal regulations of taxation about the administrative legal liability and give some recommendations or advices and finally put them into the practices.