Study On Application And Enforcement Of The Reasoning Style Of Decision Of Tax Administrative Penalty

The rule of law came up at the age of great changes in our country. The tax authorities must strive to conform the trend of times, adhere to administration according to law, tax administration by law, and laws are enforced in a standard,fair and civil manner. The tax administrative penalty is an important part of law enforcement in tax authorities. Carrying out the reasoning style of decision of tax administrative penalty is an important starting point of the scared mission when the tax authorities aims to fulfill “enrichment for the country, collection of tax for people”in the new stage.It is essential practical significance to promote the administration according to law and enhance the taxpayer's compliance.This paper is divided into eight parts, the first part is the preface which make a brief introduction of the research background, significance, research status as well as research ideas, methods, emphasis,difficulty and innovation.The second part describes the concepts and features of the reasoning style of decision of tax administrative penalty.In the author's view,implementation of the reasoning style of decision of tax administrative penalty is not groundless. Besides, it has profound legal base and basis.In the third part,from five perspectives,for examples,tax by law, improve taxpayer's compliance,resolve the dispute in law enforcement, innovate supervision in law enforcement, and promote the level of law enforcement, it explains significance to pushing tax administrative penalty.In the forth part, the paper introduce the current situation and effect of implementation of the reasoning style of decision of tax administrative penalty.From author's perspective, whether it is specific practice from country or A city,the reasoning style of decision of tax administrative penalty achieves better legal and social effect and get the taxpayer's general welcome.From the practical perspective,it conforms again the significance to pushing the reasoning style of decision of tax administrative penalty.In the fifth part,it points out the main problem in current reasoning style of decision of tax administrative penalty and analyzes the reasons.In author's view, enforcement habit long-established in the short term is difficult to change, the legal training of cadres is not enough, law enforcement supervision is short of rigid evaluation, ability of tax service is not strong, besides,the element of unified national decision of tax administrative penalty form is too simple and lack of the platform supporting of unified national network cases is the root of the problem.In the sixth part,it analyzed the following rules to the reasoning style of decision of tax administrative penalty.And the same time,it also analyzed the structure and main concept of the reasoning style of law enforcement documents. In my view, the reasoning style of decision of tax administrative penalty that clear "reasona,legal,logic,sensible, argue based " on the punishment should also be a reference to enforcement procedures, remedies informed obligations and so informed, if necessarily,it should be interpreted for tax expertise, promote sunshine. Finally, in the form of case demonstration of how to make the tax formula reasoning administrative penalty decision was exemplary.Contrasting the non reasoning style of decision of tax administrative penalty with the reasoning style of decision of tax administrative penalty, shows the superiority of the latter.In the seventh part, it puts forward ideas and suggestions to carrying out the reasoning style of decision of tax administrative penalty effectively.In author's opinion,reasoning style of decision of tax administrative penalty should follow up synchronously law,policy and practice in order to pursue the good implementation of the results.The eighth part is the conclusion. In my view, the reasoning style of decision of tax administrative penalty represent implement the book with the benchmark significance in the tax administrative enforcement. Attention should be further tax decision-making, increase national implementation efforts, improve supporting measures, formed from the system, training, use, monitoring, assessment, rewards and punishments, improved management as one of the closed loop, so that type of reasoning tax administrative penalty decision to become tax authorities according to law in a beautiful scenery line for the tax authorities to promote the rule of law agencies, the sunshine organs, services agencies play its demonstration, radiation and driving effect.