The Research Of Tax Enforcement Normatively In J County

The new concepts,new thoughts and new strategies of the rule of law have opened up a new realm in the theory and practice of the rule of law in all respects,and ushered in a new era of socialist rule of law with Chinese characteristics.Whether the implementation process of tax enforcement conforms to the existing norms is not only the inevitable requirement of tax administration according to law in China,but also the embodiment of the quality and efficiency of law enforcement by tax authorities.This paper studies the specific problems existing in the process of tax enforcement in China,and analyzes how these problems cause low efficiency and poor quality of tax enforcement.In the further analysis of the tax enforcement process of the selected tax authorities in J county,data that can explain the law enforcement situation of the tax enforcement authorities are selected as the research content,and the particularity of the border minority areas is analyzed in detail.This paper compares the law enforcement situation of tax authorities in border minority areas with that of the whole country and points out the factors that affect the law enforcement of tax authorities.This paper reveals the specific problems faced by the tax authorities in the border minority areas and the causes of these problems.By comparative analysis and case analysis,the frontier minority areas in yunnan province for the implementation of tax law enforcement standard,empirical research,explore the frontier minority areas the cause of abnormal,tax law enforcement standard implementation for solve the problem of the development of the frontier minority areas law-enforcement regulations targeted countermeasures and Suggestions are put forward.