Legal Analysis Of The Case Of Hefei Chenyang Company V. Changfeng Land Tax Inspection Bureau

The tax inspection lies in the most important position in the tax management activities,as well,it is an important part for the management of tax collection.The great significance of the tax inspection express by strengthening the fight against tax violations,attacking the realization of tax allocation and ensuring fiscal revenue steady growth.Provisions of responsibility and authority in China Regulations of the law of tax collection and administration of tax evasion and Tax Inspection Bureau of qualitative is not clear and specific,it not only leads to the different understanding of the theory and tax administration departments on tax inspection,but also lead to different treatment in the tax practice of relevant personnel in the process of tax inspection results thus,law enforcement authorities misjudged case phenomenon,caused a lot of administrative reconsideration and administrative litigation cases,there is a big risk,affect the efficiency and quality of law enforcement.So this paper takes Hefei Chenyang Rubber Company Limited(hereinafter named "Chen Yang company")and the Local Tax Inspection Bureau of Anhui province Changfeng County(hereinafter named"tax inspection bureau")administrative punishment dispute case as the starting point,discussing related problems,in order to protect the legitimate rights and interests of taxpayers.After the introduction,the first part is a brief introduction of the case and the referee essence,and then,summed up the main focus of controversy:the qualitative of responsibility and authority problem of tax evasion behavior for Tax Inspection Bureau;The second part start from the perspective of China's current laws and regulations,combined with the analysis of the specific case,to caving whether the conduct for tax evasion and tax evasion,special inspection bureau recovered taxes,tax fraud,tax evasion cases to understanding of the term;The third part is to discuss the several parts of the above analysis,putting forward the corresponding suggestions,and providing a reference for the problem in the practice of tax collection and administration.