Under The Rule Of Law The Analysis Of The Problems Of Tax Administration Legal Relief

under the background of rule of law,all work must be built on the rule of law.In the field of tax is to adhere to the "law-based tax administration",and in accordance with law-based tax administration,longitudinal,involves the collection and management check all links,crosswise and the relationship to the tax authority at the grass-roots level of risk of law enforcement,taxation cadres and taxpayers' rights and benefits,etc.How to achieve the "rights and benefits" is the new problem faced by the tax system and the essential requirement of the tax administration.Our current tax relief system has basically formed,mainly on the basis of the tax administration law and its implementing rules,the administrative reconsideration law,"administrative procedural law","the state compensation law",the tax administrative reconsideration rules,etc.However,all of them are scattered in various departments,and there is still a great gap between the unification and standardization of tax administrative legal relief and the construction of legalization.In specific tax laws,the relevant provisions are incomplete,and some rights are too sketchy to operate realistically.Therefore,the establishment of the tax administrative legal relief system is imperative under the background of the rule of law.The establishment of it is good for carrying out administration according to law and protecting human rights,to prevent tax law enforcement risk and safeguard the rights and interests of taxpayers,to establish a stable social order and improve the efficiency of tax administration.This article to the tax authorities and tax law enforcement of internal administrative dispute and the external administrative dispute and taxpayers as the breakthrough point,elaborated the tax law enforcement personnel of internal administrative remedy way to review and complaints,charges,letters and visits,etc.,have ruled out from the judicial relief,find out the simple rely on the defects of the system of administrative remedies;The taxpayer's relief way is mainly from the three aspects of tax administrative review,tax administrative litigation and administrative compensation.Combined with the author's many years' experience in tax base,the author makes a detailed explanation of the existing problems in the legal relief of tax administration in China by combining the data and examples,theory and practice.One is legislation.Mainly include tax legislation level,normative documents overflow;Unreasonable provisions on the legal remedy of internal administrative ACTS;The lack of supervision of tax legislation.Second,the law enforcement risks and relief problems of the local tax authorities.The main reasons arethe unreasonable personnel setting and the weight of performance appraisal.Third,the problems of tax law enforcement personnel include not strong risk prevention awareness,difficult to use discretion,and difficulty in adapting to the high requirement of informatization construction.Fourthly,the relief problems of taxpayers are explained in three relief ways.And then,by using the experience of France,Japan and the United States of relief,in front of the corresponding problem is put forward under the background of the rule of law,tax administrative legal relief path choice,namely the construction of tax law system,perfect performance appraisal system,strengthen tax supervision system,strengthen the law enforcement team construction,improve the tax relief program five paths.It provides a new mode of thinking for the study of the legal relief system of tax administration in China.