The Study Of Tax Power List Restriction System

At present, all kinds of domestic tax corruption cases, not only greatly reduce tax income to the country but further make taxpayers to lose the protection of fundamental rights. One theme of the reform is rapid implementation of the powers of local government and its associated inventory system units, specific operating rules will be made. Power list refers to define the functions of the various positions, border of powers and duties. The fundamental value of the tax is to make clear the boundaries of authority, the tax power will be placed under the sun, to clearly provide what can be done and what will not. Our community has recently emerged from all kinds of taxation powers of corruption cases, the construction of a list of tax powers are urgently needed. This article is divided into four parts:The first part of the article analyzes the tax power lists. Tax Matters enforcement powers refer to the direct impact on taxpayers and withholding agents, tax guarantor of rights and obligations as well as other tax administrative counterpart national tax authorities to exercise: the first article on the scope of the tax authority’s legal definition of the list to enumerate directories way and prepare to run flowcharts powers. Then this paper describes the purpose of the tax authority is through the development of a list of the tax authority for the tax authority to the list of system constraints, which can prevent the occurrence of ultra vires, arbitrary and corruption from the source, the tax authority of behavior correction, and improve tax efficiency and fairness, and contribute to the credibility of the inventory system to protect government’s credibility. Finally, analysis of the tax base to build a list, the status quo of China’s rapid development of one of China’s economy requires more clarity on tax policy, and second, government corruption has seriously affected the credibility of the government, the tax disorders also undermines national fiscal revenue.In the second part, the paper analyzes the power system of taxation. Firstly it introduces defects in the system of tax legislation, mainly in the tax division of the legislative power, the legislative process and legislative oversight of tax revenue in three aspects. Then it analyzes the current situation and problems of tax jurisdiction in our country, including the question of criminal proceedings and tax problems in tax administrative proceedings existed. Finally, analysis of the current situation of China’s tax law enforcement powers exist.The third part compares the tax right of our citizen to the other countries. Inventory list of the rights of citizens is corresponding to the government’s tax authority. Comparing the list of civil rights does not only clarify the obligation of government and citizens, but also preform the best means to restrict the powers of taxation. Learning from the successful experience of developed countries, helps constructing the tax authority.The fourth part gives suggestions for building tax power list. It includes 1) a clear list of powers of taxation content; 2) strict procedures to build a list of the tax authority; 3) to regulate the tax authority inventory control mechanism; 4) perfect control mechanism and accountability mechanisms for the tax power list.