Research On The Responsibility System Of The Tax Law Enforcement

Administrative law enforcement responsibility system is an important manifestation of the construction of government ruled by law and the internal demand of the tax law. As the first pilot unit of Jiangsu government, the implementation of law enforcement responsibility system work has been carried out for nearly 10 years by Yancheng local tax system. In the implementation process of these 10 years, Yancheng Local Taxation Bureau has been widely praised in the society and gained a lot of achievements in implementing administrative work according to the law. But it also exposed a series of problems. Especially since Jiangsu government initiated the reform of tax source specialization management.This thesis first to elaborate on the purpose and significance of the law enforcement responsibility system, and then reviews researches at home and abroad; Secondly, it defines the concepts of law enforcement responsibility system and the related phrases in the research method of literature, and explains the relationship between each other; Thirdly, It analyzes the current situation and problem of the tax law enforcement responsibility system of Yancheng local taxation system. The main problems of further promoting the law enforcement responsibility system work lies in the main body status has not been established, the responsibility system is not perfect, the appraisal is not scientific, accountability is difficult to implement. Finally, in view of the problems, the thesis proposes suggestions and strategies of further improving tax law enforcement responsibility system, which mainly are the correct definition of the subject position of the law enforcement responsibility system, scientific classification of the tax law enforcement behavior, and to develop and improve the specific job responsibilities, clear standards, the right time limits and procedures of law enforcement, to establish scientific appraisal system and accountability mechanism, and to perfect supporting mechanism and etc.