Research On The Flexible Enforcement Of Tax Law In China

In the 1980 s,western countries set off the reform trend of government management mode one after another.Some developed countries even took the lead in putting forward the idea of "flexible management" in tax administration.With the establishment and improvement of socialist market economic system,some deeper contradictions emerged and gradually became the prominent problem hindering the comprehensive deepening of reform.Therefore,with the continuous improvement of the concept of administrative law enforcement,how to promote the development of flexible tax law enforcement in the field of tax collection and management has become an era requirement to accelerate the reform of fiscal and taxation system and promote economic transformation and upgrading.Since the State Administration of Taxation first proposed the application of flexible law enforcement means in the field of Taxation in 2012,in the face of common problems in tax law enforcement and typical obstacles to relief,the tax authorities have taken actions in regulating tax law enforcement,alleviating the relationship between taxation and payment,and dealing with tax disputes.However,according to the statistics of administrative litigation cases published by the Ministry of Justice of the People's Republic of China,the results of flexible tax law enforcement to resolve the differences between the two sides are not as optimistic as the results of quantitative implementation.This article takes six typical trial documents of tax administrative litigation cases in China Judicial Documents Network from 2012 to 2017 as the breakthrough point.Using the mixed research mode of data statistics comparison and Nvivo qualitative analysis,this paper clarifies the complex relationship that can not be simplified by quantitative method in the difference of the quality and efficiency of tax flexible law enforcement through node coding.According to the tree node coding results,it is concluded that there is a deviation between the demand of taxpayers and the supply of tax flexible law enforcement.Tax authorities and tax administrative counterparts pay no attention to the focus of tax flexible law enforcement.Synergy is the fundamental reason for the inconspicuous results of tax flexible enforcement.This paper is mainly divided into six chapters.The first chapter is the introduction,which introduces the background and significance of the topic selection,and comments on the research results of scholars at home and abroad.The second chapter defines the concept of tax flexible law enforcement,combs the relationship between tax flexible law enforcement and relatedconcepts,and expounds the typical characteristics and basic categories of tax flexible law enforcement.Chapter three explores the practical needs of flexible tax law enforcement,and analyses the common problems of tax law enforcement and the typical obstacles of relief approaches one by one.Chapter IV examines the current practice of tax flexible law enforcement in China,comparing and analyzing the differences between the effectiveness of law enforcement and the quantitative statistics of law enforcement results.Chapter 5,based on the query of the improvement of tax law enforcement level,adopts qualitative research to analyze the causes of the difference in the quality and effectiveness of tax flexible law enforcement.Six tax administrative litigation trial documents are selected as samples,and 14 sub-nodes are established for attribution analysis using three-stage coding.Chapter 6 proposes feasible ways to improve the quality and efficiency of tax flexible law enforcement.The innovation of this paper lies in the in-depth analysis of tax administrative litigation cases.The problem-oriented research perspective is quite different from the previous research on tax flexible law enforcement.It is the first time to use Nvivo qualitative research in the field of Taxation to analyze the attribution of tax administrative litigation cases in China.It explores the reasons for the differences in the quality and effectiveness of tax flexible law enforcement through coding,theme refining and theme correlation,and innovates the research methods.