An Empirical Study Of Tax Enforcement System In China

Tax collection plays an important role in our economic life.As a relationship between creditor’s rights and debts in public law,tax collection can meet the financial needs of the country through the state’s public power and the relevant laws.This is the most basic role of tax collection.Except the protection of national tax,taxation can also be used as a fiscal policy to regulate the national economy and to rationally allocate market resources in China.Because it does not directly affect taxpayers,many taxpayers take various means and measures to avoid the obligation of paying taxes in order to maximize their own interests.At this time,tax enforcement is particularly important.It can force taxpayers to fulfill their tax obligations and guarantee the timely and full storage of state tax.As a compulsory means of tax collection,tax enforcement,if applied improperly,will lead to the contradiction between taxpayers and tax authorities.Especially,there is no complete basic law on tax enforcement at the present stage in our country."Tax Collection and Management Law" provides more content,and there are some provisions in the "Implementation Rules".It is simple and not very specific.It only gives a general framework.In order to make this system better,the State Administration of Taxation and other departments have also issued some rules and policies.However,after the implementation of the "Administrative Compulsory Law" in 2012,there is a big conflict between the previous provisions and the content of this law.This leads to problems in the application of law,the subject of enforcement,the procedure ofenforcement and the way of enforcement in the process of tax enforcement.The above problems must be solved,so that the enforcement system can be better applied in practice.Taking tax enforcement as a starting point,combined with relevant practical cases and legal basis,the paper finds out the current problems and potential problems in the operation process,analyses specific problems,and puts forward corresponding solutions,so that tax enforcement can be better developed and applied.This paper is divided into the following parts:The introduction elaborates the basis and significance of the topic selection,literature review,article structure and research methods of this paper.The first part is about the statistics of tax enforcement cases in practice,including litigation cases and non-litigation enforcement cases.The second part,from the case,combined with literature,finds out the typical problems existing in the current stage of tax enforcement,that is,the conflict of law application,the conflict of applicants for enforcement,the imperfection of enforcement procedures.The third part,drawing on the excellent experience of the United States,Germany and Japan in the tax enforcement system,applies it to the actual situation of our country.The fourth part,aiming at the problems existing in the second part of tax enforcement,tries to solve them one by one by using theoretical discussion,procedure design and legislative thinking.