Research On Local Tax Enforcement Powers List System In Jiangxi Province

For the better implementation of the tax system,the implementation of tax administrative enforcement powers list system,in order to avoid the tax enforcement process,some of the wrongdoing.After several years of implementation and improvement of the tax authorities in the implementation of the tax law enforcement power to clean up the system,there is still a list of improper use of the powers,the administrative body of cognitive phenomena such as law enforcement is unclear,and there is a "right above the law" in the enforcement process,overuse power list and other issues.In this paper,taking data analysis,and Local Taxation Bureau of Jiangxi Province as a case,in-depth analysis of the list of administrative enforcement powers in the course of the problems and causes,and to propose appropriate measures to improve.In the thesis,we found that in actual law enforcement process,because the tax law enforcement personnel awareness of the concept of taxing powers of law enforcement is not clear,resulting in a list of the tax authority to use administrative enforcement is not in place;or as a result of tax law enforcement officers and enforcement powers of tax revenue confused with the use of judicial power,it has led to excessive use of the inventory tax administrative enforcement powers;Again due to the tax law enforcement officers and tax law enforcement authority to assist the tax administration authority confusion,resulting in a list of tax administration enforcement powers are treated as taxes levied for the use of auxiliary tools;there will be a list of tax administration and tax enforcement powers of administrative examination and approval work confused with,or use as a tax administration for the record,did not play the real purpose of the tax power list;addition,the "strictly enforced","right above the law," and so reflects tax law enforcement officers in law enforcement too reflect the tax service concept.These problems have seriously affected the normal use of the list of tax administrative enforcement powers.When Taking Jiangxi Province Local Taxation Bureau for tax audit cases a real estate company A residential district project,process and tax law enforcement officers from the list of tax administrative enforcement powers insist on the use of tax according to law both in-depth analysis,and derive conclusions : to carry out standardized list of tax law enforcement powers,the need to introduce tax enforcement powers,hierarchical,open and universalization four important work in order to guarantee the smooth implementation of the tax law enforcement power list system.In the article "discovery problems-analysis of the problem-to solve the problem," the purpose,through the implementation of case studies to explore the use and characteristics of the power status of the list of tax law enforcement power list system,combined with the current list of domestic tax administrative enforcement power implementation of the system case analysis,to summarize the experience and lessons learned,to seize the innovation practice case studies.However,due to the tax administration law enforcement authority list system lacks advanced foreign experience to draw on,and currently studies in favor of theory-based research,case studies lack of experience,this is the research process deficiencies.