| In the present taxation law system of China,there are seven taxation laws?30 taxation administrative laws and regulations and 50 department regulations.Besides,there are also other taxation related policies made by Ministry of Finance and SAT(State Administration of Taxation).So the related normative documents for taxation generally has become the rationale for the taxation enforcement,which greatly helps for the situation that the weak supporting for taxation legislation and the uncertainty of the taxation enforcement.However,the large amount of the normative taxation documents,like the regulations from Ministry of Finance?the announcements?the correspondences released by the SAT and other policies,make it hard to distinguish.And problems of being lack of democracy?pulling down the legislation hierarchy?and being discrepant with the legal taxation always being criticized by people.On the one hand,we need to affirm the positive impact that the related normative taxation documents have on the enforcement of taxation.On the other hand,we should pay attention to its passive impact.There are some suggestions for solving the problems mentioned above:Firstly,legitimately identifying the nature of the normative documents to respond the question that the competent departments of finance and taxation are playing roles of the athlete and the judge at the same time.Secondly,to level the quality and law character of the normative documents,it is needed to strengthen and to be creative about the enactment and management of taxation normative documents.Thirdly,for the purpose of returning the normative documents to its essence for application interpretation,the related taxation policies should stick to the strict principles of statutory taxation to better serve the taxation enforcement authoritatively?precisely and uniformly.The paper starts with the No.11 Announcement released by SAT(State Administration of Taxation),to conclude the negative impacts that the Announcement has on the local taxation enforcement by analyzing the influence that the Announcement has on the three major bodies(including taxpayers?tax authorities and local government).What's more,it also brings the further analysis on the roots and related solution for the problems mentioned above.The thesis is composed with four main parts and it will be conducted by question raising?question analyzing and question solving in order.The first part brings up the theme of the paper by literatures review and backgrounds research.The paper is themed as the negative impact that normative taxation documents has on the local taxation enforcement.It is based on the fact that the third regulation from No.11 Announcement has the impact on the benefit distribution between central and regional government in the present taxation distribution system,which triggers the war for regional government to protect its taxation benefit.The second part analyzes the influence that the No.11 Announcement has on the three major bodies(including taxpayers?tax authorities and local government)in detail to conclude the negative impact that normative taxation documents has on the local taxation enforcement:the problems like the inconvenient and low-efficiency enforcement?the weak and non-authoritative enforcement and high risk of taxation enforcement occur now and then.The third part analyzes the root of the negative impact that the normative documents has on the local taxation enforcement.It is mainly for the No.11 Announcement doesn't reach the standard for examining validity of Taxation Normative Documents Enactment&Management.No.11 Announcement set policies for the taxation distribution between central and regional government which puts more pressure on local financial problem.And it leads to the severe problem for the mismatch between local financial authority and its administrative authority.Besides,the taxation normative documents hinder the procedure of statutory taxation.And the normative documents have the deficiency of the enactment and management.The fourth part brings up the idea of how to solve the negative problems that the normative taxation document has for local taxation enforcement.It includes three point of views:legitimately identifying the nature and variety of taxation normative documents;strengthening and innovating the enactment and management of normative documents;strictly sticking to the principal of statutory taxation. |
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