Research On Information Disclosure Of Tax Administration Law Enforcement In China

Tax is a standard form that the state participates in the distribution,compulsory and gratuitous income of the social products in order to provide public products to the society,meet the common needs of the society,and according to the provisions of the law.The tax department is a public department that exercises the functions of tax administration on behalf of the state.Its actions do not directly or indirectly affect the interests of the public.The purpose of the disclosure of tax administrative law enforcement information is to let the public experience public,transparent,fairness and impartiality,protect the lawful rights and interests of the taxpayers,and optimize the tax service and standardize the law enforcement behavior.This paper defines the relevant concepts of the information disclosure of tax administrative law enforcement,analyzes the purpose and significance of implementing the disclosure of tax administrative law enforcement information.On the basis of the existing research results of information disclosure by scholars both at home and abroad,it uses the theory of service-oriented government,the right to know and the statutory principle of tax collection to enforce the law enforcement of tax administration in China.Research on information disclosure.Through the description and introduction of the public system,public content,public form and so on,through combing the relevant data information,case study and object interview,this paper examines the information disclosure of tax administrative law enforcement,finds out the problems and analyzes the causes of the problems,and then puts forward the reasons for the problems.This paper argues that the tax authorities have many good practices in law enforcement information disclosure,but there is still a certain gap with the public expectations and requirements.Due to the long-standing influence of the historical tradition of attaching importance to secrecy rather than information disclosure,the tax authorities have not paid enough attention to the work of law enforcement information disclosure,and the imperfect construction of law enforcement information disclosure system,which leads to the low enthusiasm of the masses to participate in law enforcement information disclosure,and the lack of initiative of the tax authorities to make public,so that they can not be made fully open to the public.It not only limits the public's right to know,but also is harmful to standardizing tax enforcement.Tax departments should strengthen their own construction,enhance service awareness,strengthen the cultivation of compound talents for information disclosure,improve the supervision and restriction mechanism,and improve the quality of law enforcement information disclosure.