On The Construction Of Tax Law Enforcement Reconciliation System In China

In practical terms,compared with other administrative areas,of tax administrative,professional and complexity characteristics of tax administration and tax dispute settle mechanism requires a higher efficiency and adaptability,also makes the traditional administrative mode and dispute resolution mechanism in the field of taxation it is more serious limitations.In terms of theoretical perspective,with the development of governance theory,the evolution of democracy,and the transformation of the theory of the tax law and administrative law,the tax authorities and taxpayers between management and the management status and forced obedience relationship has been questioned and challenge,the taxpayer’s subjectivity status increasingly get attention,publicans and tax administrative mode should be the direction of cooperative service.The dilemma of practice and the demand of theory have prompted the adjustment and reform of tax administration procedures and methods in our country.The extensive application of reconciliation system in the tax administration process of foreign countries and regions has provided a feasible plan for the adjustment of tax collection relationship and the alleviation of tax practice dilemma in our country.This paper attempts to put forward a reasonable plan for the construction of the tax law enforcement reconciliation system in our country by studying the related theories and practical problems of tax law enforcement reconciliation.In addition to the introduction,the article is divided into four parts to discuss the construction of China’s tax law enforcement reconciliation system.The first part starts from the theoretical point of view,through the analysis of the connotation,nature,characteristics and relevant theoretical basis of the tax law enforcement reconciliation,the system positioning and legitimacy of the tax law enforcement reconciliation are clarified.The second part is based on the reality,combined with the current tax and administrative legislation and practice,fully demonstrates the necessity and feasibility of tax law enforcement reconciliation.In the third part,through comparative study,the relevant system practice of tax law enforcement reconciliation in foreign countries and regions is studied and summarized.The fourth part from the construction principle,entity construction and procedure construction three aspects,proposed our country tax law enforcement reconciliation system construction concrete plan and the tentative plan.