Analysis On Management Of Tax Affairs According To Law By Basic Tax Authorities

In October,2014, the eighteen session of the Fourth Plenary Session of the Communist Party of China was held in Beijing which for the first time focused on manageing country affairs according to law, made major arrangements for comprehensive advancing it and emphasized that governing by law is the basic way of governinging the country. In the background of the Central Committee of the CPC promoting governing the country according to law, governing tax affairs according to law is an essential part of and the embodiment of governing the country according to law, which has an urgent and outstanding research value. On the other hand, <The decision of the CPC Central Committee on the comprehensive promotion of several major issues of the rule of law> which was passed during the 18 th session of the 4th plenary session of the CPC pointed out that governing in basic level according to law should be advanced, make the basic level organizations work as battle forts in advancing governing the country according to law, establish the low gravity centre, force sinking working mechanism. As the main body of tax law enforcement, basic tax authorities are to undertake and implement tax law enforcement, and are the foundation of establishing the law of our country. The research and analysis on situation of the tax law enforcement by basic tax authorities are the keys to research of the tax law enforcement.This essay is mainly based on highlighting the core and main body effects of basic tax authorities during tax law enforcement and is aimed at targeting the weak points of practicing tax laws through the various contradictions and problems exposed during current situations of the basic tax law enforcement. Combined with the new situation and guided by the ideology of governing the country according to law, this essay is also aimed to find the solutions of the problems and discuss the possibilities of practicing tax by law, suggest for standardization of tax law enforcement, reduce the risk of basic tax law enforcement, harmonious relations between the two sides, promoting the standardization of our country’s tax law enforcement.