Research On The Management Institution Problems Of Special Tax Adjustment In China

With the development of economy and society,more and more multinational enterprises are sprung up.Because of the diversity of taxpayers' interest and tax avoidance,the special tax adjustment management of tax authorities has been paid more and more attention.The purpose of this paper is to study the management mechanism of special tax adjustment.Special tax adjustment implementation method specifically stipulates the management measures of relevant adjustment matters,but it does not clear the law enforcement body of this method,and the law enforcement scope of the law enforcement body.In the actual work,the international tax department,the income tax department,the administration and the science and technology development division,the large enterprise division,the tax inspection bureau and the grass-roots tax office can be involved in the various aspects of the special tax adjustment.For the same tax case,the different management institutions may affect the implementation of the principle of tax equity and efficiency.This article starts with the definition and characteristics of special tax adjustment management,emphasizes the particularity of special tax adjustment management,and highlights the research value of this problem.Then the principles of setting up special tax adjustment institutions are discussed,and the principle of tax equity and efficiency is applied to the institutional arrangement of special tax adjustment.The third part introduces the tax institutions and their scope of duty to participate in the special tax adjustment at first,and explains the existing problems in the setting of special tax adjustment institutions in China,which are divided into two aspects of multi-management and unclear responsibility,and analyses the institutional reasons that lead to these two aspects.And according to the case analysis,the loss of fairness and efficiency is caused by the defects in these two aspects.The fourth part,in view of the characteristics of special tax adjustment management and the two principles of institution setting,introduces foreign related experience and analyses its reference significance to our country.Finally,two policy suggestions are put forward from the following aspects: promoting fairness and improving efficiency.