Research On The Countermeasures Of Taxation By A Tax Authority In Dalian

Taxation is an important part of the national governance system.Taxation by law is the basic condition for realizing tax modernization.Since 2015,in order to further implement the central government's strategic plan for comprehensively promoting the rule of law,the State Administration of Taxation issued the "Guiding Opinions on Comprehensively Promoting Taxation in Accordance with Law",deeply understanding the importance and urgency of comprehensively promoting taxation in accordance with the law,and comprehensively promoting the deployment.The overall requirements and implementation path of taxation by law.Tax authorities at all levels,especially the grassroots tax authorities,have fully utilized their functions and carried out a large number of fruitful work around the goal of taxation rule of law,and have become the backbone of promoting taxation by law.Based on the understanding of taxation and the rule of law,this paper analyzes the status quo of taxation by grassroots tax authorities in the case of tax authorities in Area A,and uses the theory of new public management as a theoretical analysis tool,using literature research methods,case analysis methods,and questionnaires.The data statistics method truly shows the specific measures for grassroots tax authorities to levy taxes according to law.In the search for problems,the paper divides four angles,from the taxation rule of law,tax law enforcement,law enforcement supervision and taxpayer tax compliance,analyzes the existing tax cadre's rule of law is not strong,law enforcement behavior is not standardized,tax law enforcement supervision Not in place and tax compliance is not high.Finally,it puts forward suggestions and countermeasures for improving and perfecting the taxation of grassroots tax authorities according to law,including strengthening the construction of tax cadres,standardizing tax enforcement,increasing law enforcement supervision,etc.,and improving taxpayer compliance.Through the systematic study of the taxation by the tax authorities at the grassroots level,it is helpful to deepen the basic strategy of governing the country according to law,and can also focus on the research of the rule of law government to the grassroots tax authorities,and provide reference for the rule of law construction of other administrative organs.