Analysis On The Law Enforcement Dilemma Of Tax Administrator After The Merger Of State And Local Taxation

With continuous development of China’s market economy and advancement of social legalization,tax administration at the grass-roots level in China is constantly improving and people’s awareness of rights protection is enhanced.After the merger of national and local taxes,affected by factors such as institutional integration and adjustment,changes in tax management and frequent renewal of tax policies,tax administrators in the front line have exposed some problems in law enforcement.How to reduce the law enforcement risk of tax administrators and reduce the problem of tax law enforcement has become a difficult problem that every grass-roots tax authority must consider.This paper takes this as the starting point to carry out research.Taking the tax bureau of X district as the research object,combined with the New public service theory and information asymmetry theory,and from the perspective of grass-roots tax law enforcement workers,this paper studies the law enforcement of tax administrators of grass-roots tax authorities through literature research,case analysis and investigation and analysis,trying to provide countermeasures and suggestions to prevent risks for tax administrators’ tax law enforcement,So as to reduce the problems of tax law enforcement.Through the relevant tax law enforcement data of the tax administrator of district x tax bureau and the favorable conditions for my work in the front line of grass-roots tax departments,this paper summarizes the problems existing in the tax administrator of district x tax bureau,such as poor law enforcement effect,high law enforcement risk,insufficient public trust of law enforcement,high law enforcement pressure and so on.On this basis,the deep-seated causes of tax law enforcement problems are analyzed in detail from four aspects: the basis of tax law enforcement,the management mechanism of tax authorities,tax administrators themselves and the environment of tax law enforcement.Finally,it puts forward suggestions from four aspects: clarifying the normative requirements of tax law enforcement,strengthening the capacity-building of cadres’ tax law enforcement,perfecting the tax organization and management system,and optimizing the external environment of tax law enforcement.