Research On The Rule Of Evidence Identification Of Tax Law Enforcement

Evidence,as a relatively common vocabulary in the field of jurisprudence,is familiar to the clear definition of evidence and evidence when we study criminal,civil and administrative lawsuits.For the tax authority,the current laws,regulations or rules do not form a systematic system of tax enforcement evidence.In the process of administrative enforcement of tax authorities,tax enforcement evidence currently available for tax enforcement department can be found in laws,regulations,departmental rules,and regulatory documents of taxation departments,such as the Administrative Procedure Law of the People's Republic of China(hereinafter referred to as the “Administrative Procedure Law”)," Administrative Punishment Law of the People's Republic of China "(hereinafter referred to as the "Administrative Punishment Law",“Administrative Reconsideration Law of the People's Republic of China”(hereinafter referred to as the "Administrative Reconsideration Law"),Judicial Interpretation of Evidence in Administrative Litigation of Supreme People's Court,and "Law of the People's Republic of China on Collection and Administration of Taxes"(hereinafter referred to as the "Tax Administration Law")and its "Implementing Rules","Regulations on Tax Administrative Review"(Order of the State Administration of Taxation No.21),and "Working Procedures for Tax Auditing".Due to the lack of a unified tax enforcement evidence identification rule,the tax administration department has caused the tax enforcement authorities to lack unified and clear evidence verification standards in the investigation,evidence collection and evidence review of tax violation cases.This has resulted in inconsistent scales of tax enforcement across the country,different evidence standards,and even unreasonable phenomena such as different qualitative or different qualitative punishments,which poses potential law enforcement risks for tax law enforcement personnel and has a certain impact on the fairness of tax enforcement.In this thesis,based on the principles from theory to practice,the author analyzes and elaborates on the issues of the rules for the identification of tax enforcement evidence,in accordance with the issues raised in the identification of evidence for tax enforcement evidence,the reasons for the existence of the problems are analyzed,and the ideas for rationalizing the suggestions for the confirmation of tax enforcement evidence are proposed.The author elaborates and analyzes a typical case in which the tax authorities lost the law due to lack of evidence,insufficient evidence,etc.,and puts forward the importance of establishing a uniform tax enforcement evidence identification rule.Through the theoretical definition of the concept,characteristics and recognition rules of the tax enforcement evidence,the reader can have a preliminary understanding of the tax enforcement evidence.Through the elaboration of the establishment of the system of tax enforcement evidence,the author puts forward the problems in the identification of tax enforcement evidence,and analyzes the reasons from the factors such as system defects and the level of tax enforcement personnel.The author further proposes rational suggestions for further improving the rules for the identification of tax enforcement evidence from various angles of establishing a unified tax enforcement evidence rule,clarifying the exclusionary rule of illegal evidence,mutual reference of taxation administrative law enforcement evidence and judicial evidence,and exploring other aspects of tax law enforcement evidence rule recognition.In the thesis,combining the theoretical research results of taxation work practices at the grass-roots level and the current cognizance of tax administrative enforcement evidence,the author carried out research and discussion on the establishment of the system of rules for the identification of evidence for tax enforcement,and raised her own opinions and suggestions,trying to making every effort to reduce the law enforcement risk of tax cadres,and promote the further improvement of tax enforcement work to contribute her own strength.