Research On Legal Issues Of Tax Electronic Administrative Act

With the continuous development of information technology,the establishment of electronic network government has become a worldwide trend,penetrating into various fields of government public administrations.Tax as the lifeblood of national economy,with the development and application of information technology,the tax department has gradually begun to rely on electronic tax to break through time,space and carrier restrictions to improve the transmission speed of information,information resources utilization,so as to provide high-quality public service.The extension of the electronic tax system with a combination of online tax transaction,tax information disclosure,tax application,tax promotion and other functions,from the administrative law point of view,brings a great influence on the tax administrative behaviors in all aspects.The electronic tax administrative,if stripped of the edge of information technology,the administrative act has not changed in essence,it is still essentially the external manifestation of the administrative organs when implementing administrative behavior with the application of information and communication technology.However,due to the addition of information technology,the electronic external manifestation makes the electronic behavior different from the traditional administrative behavior.However,the existing laws and regulations has not carried out systematically identification and standardization of the main body status of e-government and the way of electronic administrative action,leading a series of legal problems happening in the actual operation,and it is urgent to carry out comprehensive legislation on e-government to promote its healthy development and electronic administrative behavior of the normative operation.The paper chooses the taxation area which is related with the national economic lifeline,defines the electronic administration of the tax field as taxelectronic administrative act,and analyzes the series of legal problems arising from the practice of tax information in this form of behavior.This paper makes a preliminary discussion and analysis on the relevant countermeasures based on the relevant international experience.The article is divided into four chapters.The first chapter gives an overview of electronic taxation and tax electronic administrative behavior.And the second chapter analyzes the legal issues arising from the taxation administrative action in tax practice and the existing legal regulation.The latter two chapters are based on the analysis of the experiences of foreign e-government related legislation,and explore the legal issues related to the administrative act of taxation in China.