Tax Administrative Supervision System Research

The tax authorities as an important economic national law enforcement agencies, responsible for enrichment for the country, law enforcement people’s sacred mission. Behavior tax authorities and their staff not only affects the quality of tax work, represents the image of the tax authorities, but also about the vital interests of all taxpayers. For the tax authorities to supervise their staff has been the focus and the focus of attention, but also the tax authorities to strengthen self-construction of the important and difficult. Supervision of the tax authorities, the tax authorities is to the functioning of two important terms of reference- Tax administrative law enforcement and tax administration authority to carry out supervision. China has established a series of monitoring system, such as supervision and authority of the judiciary supervision, supervision of the executive, the party’s supervision and social supervision. But these oversight mechanisms, each has their own strengths too short. From the large number of illegal tax cadres, discipline, violations of the case, the oversight of the tax system, administrative law enforcement and administrative authority also need to continue to strengthen, to restrict the tax authority to run and protect tax cadres from the "power" double-edged sword of the victims.Administrative supervision is the supervision of the executive itself, with external oversight do not have the characteristics and advantages. Our government tax authorities as an important position, many personnel departments, its own supervision carried out more targeted and effective. Examine existing administrative supervision of the tax authorities, there are hierarchical supervision, inspectors and other forms of law enforcement, but those controls did not rise to a certain height, but also the lack of high legislative support. State Administration of Taxation tax authorities to promote administration according to law and the development of "tax law enforcement inspectors rules" is to regulate the tax enforcement inspectors, the main constraint is the tax administrative law enforcement, tax administration has not the right to make provisions. Modern society, the executive power of supervision and restraint, should not only be limited to the right to standardize administrative enforcement of the administrative authority should also make provisions. This is not only supervision and restraint of power is the proper meaning, but also the future development and trends of administrative supervision.Chief Inspector carry out theoretical studies taxation, and actively build internal tax system constraints administrative law enforcement and administrative authority of the Chief Inspector of the tax system is to enrich the theory of the chief inspector, as well as explore new ways the tax system supervision. By explicitly carry out the legal basis for the tax administration inspector, establishing the main inspector, inspectors object, content inspector, form and liability inspector inspectors, improve the legal status of tax administration inspectors, promote tax administrative inspectors work in the tax system is widely carried out implemented. Earnestly carry out the tax by the chief inspector of work, prevention and investigation of tax "two rights" running failure to abide strictly enforced, abuse of power, abuse of power to seek personal gains and other tax law and discipline violations, adhere to the system innovation as the driving force to serve tax center of the main line, to promote the tax authorities and their staff to firmly establish the concept of tax according to law, in order to comprehensively regulate tax law enforcement power and administrative authority as the focus, to further improve the level of administration according to law work tax authorities, give full play to the functions of taxation, to promote the modernization of the tax.