Research On The Legal Advisor System Of The Grassroots Taxation Organ

Since the 17 th conference of CCP,according to the requirements the general goal,that is“building a socialist legal system with Chinese characteristics and a socialist country under the rule of law”,the legal system has been further promoted.The legal advisor system of the government is an important content of the theory of ruling the country by law.The establishment and improvement of the legal advisor system of the government will contribute to improve the government's level of major decision-making and administration according to law.Moreover,it will play an important role in promoting the construction of the rule of law in our country.This article will take M National Tax Bureau as an example,so that wo can explore the problems and difficulties in the implementation of the legal advisor system of grass-roots tax authorities.By analyzing the causes of the problem,this article will put forward the countermeasures of further improving the legal adviser system of grass-roots tax authorities.Firstly,this article compares the current situation and trends of the domestic and foreign legal advisor system of the government.Secondly,it expounds the main research content of the subject,the work has been done,and the structure of the thesis.Thirdly,it elaborates the theoretical basis and the related concepts of government legal adviser system.Finally,it analyzes the relationship between the government legal counsel and the public office lawyer,and the relationship between the government legal counsel and the government legal institution.On the basis of theoretical analysis,this article takes the situation of the implementation of the legal adviser system of M National Tax Bureau as an example to study on the problems and causes.The results show that,the problems include: the lack of independent,the lack of professionalism,the lack of enthusiasm,and the postposition.Through the research,it finds six important reasons: the first is the lack of a sound management system;the second is unreasonable staffing;the third is that there isn't a perfect enough training system;the fourth is that the selection procedure is not standard;the fifth is the lack of a good enough salary system;the sixth is that the mechanism of reward and punishment is not perfect.At last,this article takes the implementation of the government legal adviser system in Some provinces as examples,and puts forward some relevant opinions andsuggestions for improving the legal adviser system of grassroots taxation organ.The suggestions include: the establishment of a vertical management system,to employ social lawyers to serve as legal counsel,to standardize the selection procedure,to improve the training system and to introduce the performance assessment mechanism.