The Tax Law Enforcement Procedure Value In Research

As modern society is getting more and more complicated and diverse, tax payers right is universal attention and protection, the tax authority in the traditional tax management activities of the law enforcement authority begins to be the challenge, the exercise of power by the process of strict examination and limit. This paper from the program theory, the paper the tax law enforcement program structure, illegal forms, problems and the reasons for the analysis. Through the program of the theory of value and the tax law enforcement procedure in our country the history of the development of the two aspects of the analysis, it is concluded that conform to our country present stage theory viewpoint to program selfish departmentalism value theory perfect our country’s tax law enforcement procedure, on the basis of perfecting our country’s taxation put forward the idea of law enforcement procedures, in order to achieve the restraining of the state power, to ensure the rights of tax payers value goal.The full text altogether four parts:the first chapter is introduction, mainly on the source of the topic research background, both at home and abroad were reviewed, and the research purpose to solve the main problems and methods.The second chapter is the tax law enforcement procedure theory, mainly discusses the procedures, tax law enforcement program structure, illegal forms, problems and reasons analysis.The third chapter is the tax law enforcement procedure value theory, mainly from the value of the process theory and the tax law enforcement procedure in our country the history of the development of practice two aspects to carry on the analysis, it draw a conclusion that our selection process selfish departmentalism as perfect tax law enforcement procedure value reason and realistic significance.The fourth chapter is to perfect the tax law enforcement procedure idea, respectively from the perfect tax law enforcement procedure idea to follow the principle, the tax law system, tax law enforcement program environment, both sides of the publicans program consciousness, supervision mechanism to improve the tax law enforcement procedure system countermeasures and suggestions. The author believe that the program value concept choice is not only beneficial to improve the tax authority as law enforcement management level and tax officials program consciousness, but also is beneficial to the tax payers rights consciousness enhancement, to improve the current tax law enforcement program deficiency has certain reference value.