Research On The Implementation And Perfection Of Tax Law Enforcement Responsibility System From The Perspective Of Responsible Government

The tax department is an important administrative law enforcement department in China.Whether the tax law enforcement personnel meet the statutory powers and procedures when exercising various administrative powers directly affects the taxpayers’ rights and interests and the national tax interests.Tax law enforcement responsibility system is a working system to standardize tax administrative law enforcement behavior,and it is the realization path of administrative responsibility system in the field of tax law enforcement under the vision of responsible government.Since the beginning of the 21st century,the tax authorities have explored the use of the tax law enforcement responsibility system to regulate tax law enforcement behavior.Since the beginning of the 21st century,the tax authorities have explored the use of the tax law enforcement responsibility system to regulate tax law enforcement behavior.After nearly 20 years of practice and development,the means have been continuously enriched,the system has been continuously optimized and improved.Especially after the State Administration of Taxation launched its internal control system in 2017 and promulgated the newly document,the tax law enforcement responsibility system has been qualitatively developed.This paper studies the tax law enforcement responsibility system.Firstly,it describes the system theory of tax law enforcement responsibility system,summarizes the new breakthroughs since 2017,and combined with the specific situation of implementing in Shenzhen M District Taxation Bureau.This paper analyzes the existing problems and difficulties in the current tax law enforcement responsibility system,and puts forward some suggestions to improve the tax law enforcement responsibility system,such as defining the scope of law enforcement assessment,perfecting the index of law enforcement assessment,perfecting the system guarantee of accountability,balancing the work pressure among posts,strengthening positive incentives,and enhancing the awareness of law enforcement personnel.