The Research Of Jiujiang Local Taxation Law-enforcing Supervision

Tax revenue as the main source of national fiscal revenue is not only related to the lifeblood of the country's economic development,but also related to the immediate interests of every citizen as a taxpayer.when the local taxation law-enforcing departments using it's power,not only represents the law enforcement level,more important is to represent the comprehensive management level of the country.To strengthen the supervision of taxation law-enforcing,also is the implementation of the national "four important conditions for the comprehensive" and "three real strict strategic deployment".When the tax authorities has been set up,taxation law-enforcing supervision came into being,and more and more been pay attention to.In recent years,the State Administration of Taxation has been carried out various tax system reform requirements,including the tax collection and management of the work of reform,the tax system reform and tax collection and management of all aspects of the reform.The background of the new era,Jiujiang Local Taxation Bureau pays special attention to the taxation law-enforcing supervision work in the taxation law-enforcing work to strengthen the supervision of law enforcement inspection,found deficiencies in the investigation results,play their own advantages,continue to promote the city taxation law-enforcing supervision work strive for further improvement.In particular,rules and regulations have been continuously improved,laying a solid foundation for law enforcement and supervision work,does have a system to follow in their work,there are ways to follow,greatly reducing the arbitrariness of law enforcement.This article will take theJiujiang Local Tax Bureau of taxation law-enforcing supervision work as the research objectives,through the analysis of Jiujiang City Local Taxation Bureau of the current situation of taxation law-enforcing supervision,the existing problems and causes,and then summed up to improve Jiujiang Local Tax Bureau of taxation law-enforcing supervision efficiency Of the recommendations.This article covers the following sections.The first part: Introduction.Analyzes the background of the research on taxation law-enforcing supervision in China and the relevant theoretical and practical significance of taxation law-enforcing supervision,and the current research process on taxation law-enforcing supervision both at home and abroad.At the same time,this paper summarizes the research framework andresearch methods,and shows the main content and innovation of this paper.The second part : And expounds the connotation and extension and support theory of taxation law-enforcing supervision,and elaborates the legal basis of taxation law-enforcing supervision.part III:Analyzes the current situation of the implementation of taxation law-enforcing supervision in Jiujiang City,and some basic situation in the work.part IV:The paper analyzes the problems and the causes of the problems in the taxation law-enforcing supervision work in Jiujiang City,and provides the theoretical reference for perfecting the taxation law-enforcing supervision work of Jiujiang City.part V:According to the status quo,insufficiency and reason analysis of the above,the paper puts forward the measures to perfect the taxation law-enforcing supervision in Jiujiang.part VI:Summarizes the relevant research on the taxation law-enforcing supervision of Jiujiang City,and puts forward the next step of enforcing the supervision of taxation law-enforcing in Jiujiang City so as to make it more efficient.