Research The Procedure Of Executing The Taxation Law Based On QA's Lawsuit

The year of 1994 is an important transition of economic development,the iconic watershed of taxation system reform of China,and the starting point of good momentum of taxation and development.The reason why the year is so significant is that the GDP increasing rate has reached 10.78% from 1994 to 2012.The fast development of economy has laid a solid economic foundation for the tax revenue increase of our country.Secondly,since China has launched the largest-scale,broadest-range,deepest-content and strongest-strength industrial and commercial taxation reform since 1994,it also cultivates stable and reliable tax sources for tax revenue.Thirdly,continuous optimization of tax levy and tax management model since 194 has secured the stable and fast increase of domestic revenue income.Levy and management model is featured by “on the foundation of taxation declaration,optimized service and computer network,concentrated taxation,key inspection and intensive management” in its continuous development,and introduces the concept of risk management.Although the tax revenue has maintained stable increase since 1994,the trend is threatened in 2013.The reasons are mainly: China's economy is in its downturn,the taxation system is not complete and reasonable,and the taxation levy reform needs to be deepened etc.The most important reason is that prominent problems emerged in the process of law enforcement of taxation.This thesis starts from QA Company suing Inspection Bureau of Dong District in Guangdong Province on the foundation of law enforcement problems in recent years,analyzes existing problems and reasons for taxation law enforcement in China,and puts forward some reasonable suggestions for optimizing taxation law enforcement.