Research On Countermeasures For Tax Law Enforcement Responsibility System In Dalian

The rapid growth and expansion of a large number of small and medium-sized enterprises has brought about an increasing number of taxation work in the taxation department,and put forward higher requirements for tax law enforcement.Improving the supervision of taxation law enforcement is an important way to realize the standardized development of tax enforcement power.The tax law enforcement responsibility system is an innovative approach under the basic requirements of "ruling taxes according to law".The main problems studied in this paper are as follows:Firstly,the relevant theoretical basis of tax law enforcement is expounded;secondly,the status quo and problems of the implementation of Dalian tax law enforcement responsibility system are analyzed;again,for advanced cities such as Beijing,Shanghai and Shenyang.The investigation of the promotion of the tax law enforcement responsibility system was carried out,and its advantages were summarized.Finally,some targeted eountermeasures and suggestions were put forward for the promotion and development of the Dalian tax law enforcement responsibility system.This paper combines literature research methods,actual research methods and case analysis methods,and conducts research on the promotion of tax law enforcement responsibility systems in advanced cities such as Beijing,Shanghai,Shenyang,etc.,with Dalian as the main research.After providing empirical support for the promotion of Dalian's tax law enforcement responsibility system,the object of the promotion of the tax law enforcement responsibility system in Dalian has been explored and analyzed,and the problems and deficiencies in the tax law enforcement environment are investigated.The distribution of powers and responsibilities of tax law enforcement personnel is not clear,the tax enforcement organization system and assessment system are not perfect,the accountability investigation work is not in place,and the professional skills and professional literacy of tax law enforcement personnel are limited.In response to these problems,this paper proposes some original countermeasures and suggestions:First,we must improve policies,regulations,and organizational systems to create a good atmosphere for the implementation of Dalian's tax law enforcement responsibility system;second,we must make job responsibilities and clarify rights and responsibilities.Improve the accountability mechanism;thirdly,create a tax law enforcement information platform and improve the tax law enforcement evaluation system;fourth,strengthen training to improve the comprehensive ability of tax law enforcement personnel.It is believed that through the practical promotion and implementation of these measures,it will certainly play a role and value for the standardized development of Dalian's tax law enforcement responsibility system.At the same time,this will also have certain reference and driving significance for the development of tax law enforcement responsibility system in other cities.