Research On The Difficulties Of Law Enforcement And Its Countermeasure In The Grass-Roots Tax Authorities Of Guangdong Province

China is in a critical period of economic transformation,and its economic form is changing with each passing day.Under the background of economic transformation,tax authorities keep pace with the times,constantly deepen the supply-side reform,and introduce a series of pro-people policies such as "releasing control clothing","increasing business" and "reducing taxes and fees".However,the unsatisfactory market economic environment,imperfect social credit system and low compliance of taxpayers have brought a series of problems to tax authorities in law enforcement.The grass-roots tax authorities directly face the taxpayers and are the frontline positions of the tax authorities in administrative law enforcement,the problems of tax law enforcement exposed are more direct and serious.At the same time,the rule of law continues to advance in depth and the voice of service-oriented government is increasing,it is a general trend for tax authorities to improve the quality of tax law enforcement and establish a harmonious relationship between taxation and payment.Under the background that the environment of tax law enforcement is not ideal enough,how the grass-roots tax authorities conform to the needs of the society and build the rule of law and service-oriented tax authorities has become a realistic problem to be solved urgently.Based on this background,this paper chooses the law enforcement dilemma faced by the grass-roots tax authorities as the research object,and the law enforcement personnel of the grass-roots tax authorities in Guangdong Province as the survey sample,and systematically studies the law enfor'cement dilemma existing in the grass-roots tax authorities in Guangdong Province through the survey data.From the point of view of law enforcement officers of grass-roots tax authorities,this paper more accurately investigates the current dilemma of law enforcement of grass-roots tax authorities,so as to provide reference basis for tax law-making departments and tax activity executing departments in the micro-system design perspective and macro-law enforcement management direction,and enrich and expand the research perspective and direction of literature in the field of tax law enforcement.This paper is divided into six chapters.The first chapter is the introduction,which includes the background and significance of the research,the summary of the research status at home and abroad,research ideas,main contents,research methods and innovations.The second chapter is about the concept of tax law enforcement and related theoretical explanation,including the concept of tax law enforcement,tax law theory and synergy theory.Chapter III to Chapter IV is the investigation and identification of the plight,this article investigates the current law enforcement dilemma of grass-roots tax authorities in Guangdong Province and makes descriptive statistical analysis,according to the results of data analysis,this paper systematically sorted out the difficulties and reasons of law enforcement existing in the grass-roots tax authorities of Guangdong Province at present.The fifth chapter combines the cause analysis to discuss the Countermeasures of solving the law enforcement dilemma of the grass-roots tax authorities in Guangdong Province and provides beneficial enlightenment for optimizing the law enforcement environment at the grass-roots level in China.The last chapter summarizes the main conclusions of this paper and looks forward to the future research directions.Finally,this paper draws a conclusion that the dilemma of law enforcement in the grass-roots tax authorities in Guangdong Province is the imperfect tax law enforcement system,the irregular tax collection and management procedures,the incomplete way of department cooperation,the low social tax compliance,the unscientific information system construction and the unreasonable law enforcement team construction.In view of the current law enforcement dilemma of the grass-roots tax authorities in Guangdong Province,six countermeasures are put forward:strengthening the construction of tax legislation mechanism,improving tax collection and management procedures,building a comprehensive law enforcement coordination mechanism,enhancing the overall tax awareness of the society through multiple channels,building a scientific tax information system and building an advanced tax law enforcement team.The innovation of this paper lies in:(1)It is helpful to understand the current situation of grass-roots tax law enforcement environment in a more comprehensive and in-depth way by analyzing the predicament of grass-roots tax law enforcement and its causes and countermeasures from the perspective of law enforcement officers of grass-roots tax authorities.(2)By using the grounded theory method to analyze the current law enforcement dilemma faced by grass-roots tax authorities,in order to find out the problems that exist in the process of law enforcement at grass-roots level but are rarely studied and easily overlooked,so as to enrich the research on the dilemma of tax law enforcement.(3)By using fishbone diagram to analyze the causes of the predicament of tax law enforcement at the grass-roots level is helpful to comprehensively and comprehensively consider the causes of the predicament of tax law enforcement at the grass-roots level,to put forward effective countermeasures to solve the predicament of law enforcement more pertinently,and to provide effective reference for promoting the process of national tax law enforcement and optimizing the social tax environment.