Analysis Of The Influence Of The New Administrative Punishment Law On Tax Collection,Administration And Law Enforcement

The newly revised Administrative Punishment Law of the People’s Republic of China has been officially implemented since July 15,2021.The new Administrative Punishment Law has made major revisions in the basic concept,the definition of summary punishment,the time limit for handling cases,the scope of hearing procedures,the types of punishment and other aspects.The implementation of the new "Administrative Penalty Law" has a significant impact on the daily tax collection,administration and law enforcement of the tax department,but also brings new law enforcement risks and challenges,which need to be analyzed and studied.This paper takes the impact of the revision of the new "Administrative Punishment Law" on tax collection administration and administrative law enforcement as the research entry point,and after defining the concepts of law and public policy,chooses the Smith policy implementation process model as the theoretical basis and analysis framework.After discussing and elaborating the main revised contents of the new "Administrative Penalty",the tax collection,administration and law enforcement situation of the S District Tax Bureau of Shaoxing City is taken as a case study.From the four dimensions of idealized policy,executive organization,target group and policy environment,this paper conducts a detailed research and analysis on the influence of the new "Administrative Punishment Law" as a public policy on tax collection and management practice and its reasons in the specific implementation and implementation process at the grassroots level.Finally,combined with the Smith model,the paper puts forward corresponding suggestions to improve the grassroots tax collection and law enforcement.The article points out that the implementation should be carried out from four aspects: perfecting the legal system,consolidating the construction of law enforcement subjects,strengthening the protection of taxpayers’ rights and interests,and optimizing the environment of tax collection,administration and law enforcement.It provides useful reference for standardizing tax collection and law enforcement at the grassroots level,improving tax law compliance of taxpayers,and creating a good environment of tax administration according to law.