The Research On The Rigid Tax Enforcement Of Jinjiang Tax Bureau

In recent years,China has carried out the reform of "deregulation,management and service" in depth.The tax system which closely follows the pace of the central government has made a series of arrangements to further deepen the reform of "deregulation,management and service" in the tax system,optimize the tax business environment,and enhance the business vitality of enterprises.The tax system through a series of policies of streamlining administration and delegating powers to simplifying the approval process and reducing the number of approval items.With the strong emphasis on tax service in tax work,the importance of rigid tax enforcement is slightly weakened.Besides,tax cadres do not pay enough attention to the rigidity of tax enforcement.And,taxpayers do not comply with the rigidity of tax enforcement,which restrict the further development of tax work.Therefore,it is of great practical significance to put forward the optimization suggestions to ensure the rigidity of tax enforcement in the environment of "deregulation,management and service".Rigidity is a necessary attribute for tax authorities to carry out tax law enforcement.Rigid law enforcement refers to strict law enforcement and compulsory law enforcement.Compared with tax service,which emphasizes service thinking,rigid law enforcement emphasizes legal thinking,tax service emphasizes flexibility and convenience,rigid law enforcement emphasizes strictness and compulsion.The goal of rigid tax law enforcement is to make tax laws and regulations come into effect,to crack down on taxpayers’ tax violations and crimes if necessary,and to supervise and urge taxpayers to pay taxes according to law.Based on the questionnaire survey and group interview data of Jinjiang Tax Bureau’s rigid law enforcement,this paper mainly analyzes and summarizes the existing problems and the causes of these problems in Jinjiang Tax Bureau’s rigid law enforcement from three aspects:the subject of tax law enforcement,the object of tax law enforcement and the environment of tax law enforcement.There are three problems:the lack of ability of law enforcement officers to maintain the rigidity of tax law enforcement,the risk in the process of tax law enforcement,and the low compliance of taxpayers with the rigidity of tax law.The root of these problems lies in: as far as the law enforcement subject is concerned,the lack of ability of grass-roots tax law enforcement officers,the weak sense of tax law,the weak sense of responsibility,and the subjective intention;As far as the object of law enforcement is concerned,taxpayers’ awareness of paying taxes according to law is weak,their professional quality needs to be improved,and the information communication mechanism between tax enterprises is not perfect;As far as the law enforcement environment is concerned,the political,economic,social and cultural environment all affect the rigid law enforcement of Taxation to some extent;As far as law enforcement related policy mechanisms are concerned,the degree of Tax Legalization restricts the development of rigid law enforcement,the management mechanism of tax law enforcement needs to be further strengthened,the positive role of tax inspection in improving tax compliance has not been brought into full play,and the supervision mechanism of tax law enforcement is not strong enough.Combined with the successful cases of Guangzhou Tax Bureau and Shijiazhuang Tax Bureau,this paper analyzes and puts forward the countermeasures of Jinjiang Tax Bureau to strengthen the rigid tax enforcement under the environment of "release management and service".Taking Jinjiang Tax Bureau as the research object,this paper points out the problems existing in the rigid tax law enforcement of Jinjiang Tax Bureau.This paper analyzes the universal causes.This paper puts forward targeted countermeasures to strengthen the rigid tax law enforcement.The countermeasures are as follows:we need to improve the quality of tax officials,improve the participation of tax payers,optimize the tax environment and improve the supervision mechanism.The goal is achieving balance of development of rigid tax law enforcement and tax services,so as to build a better tax business environment.