Research On The Conflict And Coordination Between Tax Administration And Judicial Enforcement

At present,the imperfection of China’s tax legislative system and the lack of clarity of the relevant system have led to more conflicts between judicial enforcement and tax administration.These conflicts not only seriously affect the process of judicial enforcement,but also certainly damage to the national taxation interests and the legitimate interests of the relevant right holders,and the same time have a certain impact on the normal transaction order of the market economy.Through studying the literature and relevant cases,as well as referring to and comparing the practices inside and outside the autonomous region,by displaying and explaining the current situation of conflicts between taxation authorities and judicial enforcement.The relevant causes are deeply and carefully analyzed to explore the practical causes of the possible conflict from different angles.We analyze the causes of the conflicts based on the experience in practice and relevant references.Then,we propose a series of measures such as establishing a unified tax priority system to limit its scope of application,reasonably allocating tax enforcement rights,improving the tax public registration system,establishing a mechanism for tax claims to participate in the distribution,optimizing the unreasonable provisions of "tax first and certificate later",and improving the agreement by information technology to find the solution of resolving conflicts.From different angles and using different means to find multi-dimensional ways and methods to solve the conflicts.In addition,the author conducted research on the tax authorities and judiciary of some provinces or cities within the autonomous region and outside the region,and collected some normative documents by these provinces or cities for the common tax-related conflicts in practice.Extracting the elements for reference,combined with the solutions proposed in this paper,it has more practical value.These pioneering cooperation mechanisms proposed by the leading provinces or cities have important reference significance for solving the conflict between tax administration and judicial enforcement,and also have empirical reference value for the future revision of relevant laws.