| The society ruled by law is not only an institutional social structure,but also a civilization pattern,behavior pattern and civilization identity.The law enforcement of trans-regional tax inspection means that the tax authorities set up trans-regional tax inspection agencies to carry out tax inspection on multiple administrative divisions at the same level within their jurisdiction.The new trans-regional tax inspection bureaus break through the traditional rules based on administrative division,and according to the demarcated scope,To carry out cross-county(district),prefecture(city)or cross-province(city)case investigation,inspection and law enforcement,and strive to standardize the rule of law that "tax subjects collect taxes according to law,taxpayers pay taxes according to law".The law enforcement of trans-regional tax inspection is to use law as a unique form to coordinate and standardize the conflicting relations between various interest subjects in the process of tax collection so as to achieve the social purpose of harmonious tax collection and payment relations.Across the land tax inspection system is China’s tax inspection work history in the sense of another grid optimization,improve the audit law enforcement autonomy,enhances the audit work whole resultant force,unified the audit law,increase the institutional level,to a certain extent,ease the regional protection and the negative impact of government intervention,which can further promote local comprehensive law enforcement Zhi Shui.But across the land tax auditing law enforcement under the rule of law in practice still exist many difficulties,make the cross-regional tax inspection needs to improve law enforcement under the rule of law,cross-regional tax inspection rule by law enforcement concept of law enforcement is weak,difficult of law enforcement on the basis of mixed and disorderly,law enforcement,law enforcement to assist formalization,law enforcement and supervision does not reach the designated position,the plight of the relief system is not science.The causes of the above difficulties are uneven quality of law enforcement personnel,low effectiveness of law enforcement basis,insufficient law enforcement authority given by legislation,lack of legal support for law enforcement assistance,imperfect law enforcement supervision system,and urgent need to improve the relief system.To explore the cause after use at the same time,in accordance with the Zhi Shui theory and power restriction theory,equilibrium theory indicate the perfect path,namely,changing tax inspection law enforcement concept,improve law enforcement on the basis of legal status,give appropriate authority according to law,define the legal liability law enforcement assistance,strengthen supervision and professional construction,improve the system of tax relief,tax inspection law enforcement and good governance,Multi-dimensional promotion of cross-regional tax inspection law enforcement in a steady and long-term construction. |
