Study On Optimizing The External Environment Of Tax Law Enforcement In China

Tax is countries in accordance with the standards and procedures prescribed by law,to participate in a form of national income distribution,is a major source of national fiscal revenue,is the economic basis for the government to provide better public services.Tax authorities are in accordance with the laws and regulations,on behalf of the state to exercise the right to tax collection and management,the implementation of tax law enforcement agencies.The external environment of tax law enforcement is an important factor which has influence on tax law enforcement,including economic,political,natural,legal system and so on.It is directly related to the difficulty of tax law enforcement.The external environment of the tax law enforcement is difficult to be directly proportional to the law enforcement of the tax law.Study the external environment of tax law enforcement,must start from the present situation of our country's tax law enforcement environment,seek truth from facts to carry on the analysis,find out the crux of the problem.This paper makes a research on the optimization of the tax law enforcement in our country external environment.With the method of investigation and literature research methods,in-depth study of the problems existing in the current tax law enforcement external environment and the enforcement of tax external environment is a general framework for the definition and basic judgment.At last,the author puts forward some opinions and suggestions to improve the external environment of tax law enforcement.This paper is divided into five parts.First,the introduction.This part is mainly from the research background and significance,domestic and foreign research status,research methods to the full text of a summary of the whole,for the following writing plays the role of;Two,tax law enforcement environment overview.The paper's writing needs the support of the basic theory.This paper defines the basic concepts of tax,tax law enforcement,and the elements of the tax law.Provide a unified theoretical basis for the following writing;Three,the current situation of the external environment of China's tax law enforcement.Mainly from the environment for executing tax law construction is relatively backward,defect in fiscal distribution,transformation and transition period and emphasizes the function of tax regulation,the influence of traditional culture,tax consciousness is weak,the credit system is not perfect and so on multiple aspects of the analysis.Four,the current external environment of tax law enforcement.In view of the problems in the third chapter,the proposed method,from tax law enforcement basis and starting is insufficient,local law enforcement of administrative intervention,the weak tax consciousness,economic development and tax law enforcement is difficult to effectively coordinate four aspects of analysis of the factors that hinder.Five,optimize the external environment of tax law and countermeasures.The proposal mainly includes five aspects,namely: improving the tax legal system construction,improving the tax distribution,coordinating the relationship between economic development and taxation,accelerating the construction of credit system,strengthening tax publicity and so on.