Study On The Perfection Of Tax Administrative Enforcement Subject Setting

The administrative enforcement system is an indispensable administrative legal system in the process of national administration.It is very important to guarantee the realization of the administrative goal and the content of administrative decision,safeguard the public interest and social order,and protect the legitimate rights and interests of the administrative relative.And the subject setting of enforcement is the main issue of administrative enforcement,that is,what kind of state organs or organizations should enjoy the right of administrative enforcement and the enjoyment of the right of administrative enforcement and other issues.Relative to the means,procedures,remedies and responsibilities of administrative compulsory enforcement,it should be considered as the primary issue in administrative enforcement.The compulsory enforcement of tax administration is a kind of guarantee system to realize the administrative decision of taxation.The reasonability of the tax administrative enforcement are related to the a series of basic tax laws,such as the collection of taxes,the protection of taxpayers’ rights,the implementation of administration according to the law,and so on.The tax enforcement system is generally designed according to the administrative enforcement system,it is same in dividing into two parts: the judicial enforcement mode of the court and the executive mode executive by administrative organ itself.China draws lessons from the judicial review system of Britain,France and other countries,and implements the administrative compulsory enforcement mode which takes applying for the court as the principle,and executing by administrative organs themselves as exceptions.However,on the Law on the Imposition and Management of Taxation in P.R.C,there are still some irrationality between the tax authorities and the courts on the configuration of the power of administrative compulsory enforcement,and there is a certain degree of ambiguity in the regulation,which leads to the differences in judicial practice.This paper’s aim is to analyze the establishment of the subject of tax enforcement and the current situation of judicial practice from both theoretical and practical perspectives,and make suggestions on the perfection of the body’s setting of tax administrative compulsory enforcement.This paper is divided into four parts.The first part is the basic outline of the enforcement of tax administration.Firstly,it introduces the conception,execution mode and enforcement procedure of the enforcement of tax administration,and then expounds the subject mode of administrative compulsory enforcement,including the executive-led model and the judicial-led mode.And then analyze factors that affect its formation.Finally,by introducing the provisions of the extraterritorial law on the subject of enforcement of tax administration,including the provisions of Germany,France and Taiwan of the continental law system and the Anglo-American law system of England and the United States,we could obtain three inspirations which have some reference for our country.The second part mainly elaborates the legal provisions on the subject of tax enforcement of our country,and then analyzes then,mainly refers to the drawbacks of "Law of the People’s Republic of China on the administration of Tax Collection ".The third part makes a research on the practical problems caused by the shortage of the law.It mainly includes three problems.One is that there are a large number of non-litigation execution cases to the court,and the efficiency of enforcement is not high.The next is the tax authorities have confusion on whether they have the power to execute.The third is that provisions of the enforcement of tax administrative penalty.The fourth part,on the basis of the above analysis,it puts forward the perfect advice on the subject setting of enforcement of tax administration,that is,the enforcement of tax administration should mainly rely on self-implementation of tax authorities.The tax authority should be empowered to execute the tax payment and late payment penalty to ensure administrative efficiency.As for the enforcement of the administrative penalty,in accordance with the "separation" requirement,it should be applied to the court for enforcement and the tax authority enforce after the court’s review to supervise the executive power.As a result,the power of enforcement between the tax authority and the court will be clearly defined.And the enforcement burden of the court would be reduced.At the same time,the taxpayers’ legal rights and interests could be protected.