Legal Regulation Of Taxation Authority

Tax verification collection to reduce the loss of national tax and realize fair tax burden is of great significance.Tax check and ratify is widely used in the work of tax collection,but because of the regulation of our country's current tax system of check and ratify is not perfect,imperfect legislation,the taxpayer's tax compliance of reason,lead to more tax dispute caused by tax verification collection,reducing the efficiency of tax check and ratify.Because tax check and ratify is collected collect more taxes,this article selects the represents a significant share in the revenue share,using common enterprise income tax as an example,and from two aspects of legislation and law enforcement supervision put forward the improvement of the corresponding measures.This article is divided into five parts.Part I selects the typical case,analysis and summary of the focus of dispute,lead to the topic of this article-tax verification collection,and introduces the selection of this topic research background and research methods;The second part introduces the different definition of tax check and ratify,and introduces its basic content;The third part focuses on analysis of problems of the checking system of tax in our country,the legislation is not perfect,more legal provisions promulgated in the form of administrative rules and regulations and so on,the legal status is not high,its applicable conditions and methods is not scientific,not clear,poor maneuverability.The restriction of verification collection of tax supervision mechanism is not in place,the tax authority discretion is too big,there are tax check and ratify the phenomenon of surface magnified;The fourth part introduces the checking system of Germany,the United States and Japan's tax legislative situation and the basic content,the content of the analysis which be used for reference in China.Fifth part analysis the main problems of the third part mentioned in our country existing in the tax system of check and ratify,in this chapter focuses on extracting the corresponding solution,put forward the idea of perfecting our country's tax law system of check and ratify.