Study On Rule Of Law Efficiency Of Tax Administration

The modernization of the ability of tax administration puts forward higher requirements for the goal of tax administration.Tax administration should not only pursue the quantity of tax revenue,but also realize less tax loss,lower tax burden level,convenient tax payment method and lower tax payment cost.Based on this,it is of great significance to improve the measurement index of the legal e fficiency of tax administration and find out the path to improve the legal efficiency of tax administration.Based on the theoretical analysis of the legal efficiency of tax administration,this paper firstly finds the construction logic of the legal efficiency measure index of tax administration and the action mechanism of the related incentive mechanism.Secondly,along with the realistic basis of the incentive mechanism of the rule of law in tax administration,it finds out the predic ament existing in promoting the optimization of the efficiency of the rule of law in tax administration.Then it measures the legal efficiency of tax administration and empirically analyzes the influence effect of incentive mechanism,further verifies the problems existing in the incentive mechanism in promoting the optimization of legal efficiency of tax administration,and finally puts forward suggestions for improvement.The specific contents are as follows:First,the theoretical analysis of the legal efficiency of tax administration.First of all,the connotation of the rule of law in tax administration refers to the tax rule of law under the function of tax revenue,that is,under the background of tax reduction and fee reduction and business environment optimization,how to ensure that the tax administration does not collect the tax that should not be collected and the tax that should be collected should be fully collected;The extension of tax administration by law includes tax legislation administration,tax law enforcement administration and tax judicature administration.Secondly,the connotation of the rule of law efficiency of tax administration reflects the contrast between the rule of law cost and the rule of law benefit of tax administration.The extension of the legal efficiency of tax administration does not involve the tax economic efficiency of the tax system in promoting the economy,but only includes the tax administration efficiency,that is,the efficiency of the formulation and implementation of tax law.Thirdly,the rule of law efficiency measure of tax administration examines the rule of law input and output in the process of tax administration.The legal input of tax administration should include the cost of tax legislation administration,tax law enforcement administration and tax judicature administration.Output is the effectiveness of tax administration,including expect ed output index(tax levy rate)and non-expected output index(unreasonable system transaction cost).Finally,the rule of law incentive mechanism of tax administration can stimulate the optimization of rule of law efficiency of tax administration from both macro and micro levels.At the macro level,in the game between central and local governments,the vertical tax decentralization incentive mechanism should be adopted to promote local governments to improve their tax efforts.The deadweight loss caused by unfair tax competition should be reduced through horizontal tax competition restraint mechanism.At the micro level,it can be realized mainly through the following three ways: first,by improving the tax collection and management technology to motivate taxpayers to comply with tax;Secondly,by setting up punishment deterrence mechanism to restrain taxpayers from tax non-compliance;Third,through the tax authority collection and administration of tort supervision mechanism to reduce the probability of tax authority infringe ment.Second,by analyzing the tax management source status quo of incentive mechanism of the rule of law and practice of the status quo,found that the current tax management incentive mechanism under the rule of law in China is facing a dilemma as follows: first,lack of statutory tax decentralization incentive mechanism and stability,and lead to local lack of comparison of expected income,unsustainable effectively arouse the enthusiasm of local;At the same time,due to the lack of local main tax,the local government tax efforts lack of power.Second,the restriction mechanism of tax competition lacks the regulation and guidance of the system and does not play the role of restricting malicious tax competition,which leads to the failure of the restriction mechanism of tax competition to contain the negative impact of malicious tax competition on the efficiency of tax administration.Thirdly,the tax complies with the constraint incentive mechanism,and the punishment intensity is not reasonable,and the penalty deterrence level deviates from the optimal deterrence point.In the aspect of tax collection and administration based on number,the lack of power regulation of tax-related information and the imperfect sharing mechanism of tax-related information in the collection and administration authorities lead to the lack of institutional guarantee of "tax administration based on number" technology,which cannot fully play the role of motivating taxpayers to comply with tax.Fourth,the procedural provisions of the supervision mechanism of tax collection and administration of infringement increase the cost of taxpayers’ rights protection,and the independence and professionalism of the supervision system are not high,which affects the justice of the judgment,and leads to the inability of the supervision mechanism of tax collection and administration of infringement to effectively promote the optimization of the efficiency of tax administration.Third,using the non-expected output super-SBM model to measure the legal efficiency of tax administration,it is found that the tax effort of the eastern and western regions of China is "high in the east and low in the west".However,the efficiency of tax administration by law is "high in the middle and low in the east".Since economic development is positively correlated with local awareness of rule of law and demand for rule of law,it is speculated that rule of law efficiency may be affected by the balance of rule of law supply and demand: The eastern region seems to have mature tax collection and administration means a nd high tax effort,but taxpayers in this region have high demand for the rule of law,and the rule of law supply is insufficient to respond to the rule of law demand of local taxpayers,which is the possible reason for the low efficiency of the rule of law in tax administration.Fourth,by building the tobit model and SAR spatial lag model,makes are search on the incentive mechanism of the influence of the efficiency of tax administration of the rule of law,the following specific conclusions: first,the current longitudinal tax decentralized tax competition incentive mechanism,the lateral restraint mechanism of negative influence to efficiency of tax administration of the rule of law,and there exists negative spillover effects to the space;Second,tax compliance incentive mechanism on the basis of different punishment mechanism configuration of its effects and spatial spillover effect is different,the tax evasion and punishment mechanism,reasonable allocation of tax management efficiency of the rule of law give play to the role of positive incentives,and falsely making out special invoices for value-added tax culprit has decided not to prosecute mechanism set unreasonable,cause its characterized by negative influence for the efficiency of tax administration of the rule of law;Thirdly,taxpayers’ awareness of safeguarding their rights has a positive incentive effect on the efficiency of tax administration.When optimizing the incentive mechanism,attention should be paid to the protection effect of tax infringement supervision mechanism on taxpayers’ awareness of safeguarding their rights.Fifthly,in view of the dilemma of the legal mechanism of tax administration and its impact on the legal efficiency of tax administration,suggestions for improvement are put forward from the following five aspects: first,construct the operation path of tax usuaries in accordance with the Constitution to enhance the power of local governments’ tax efforts;Second,improve the local tax preferential legislative power limitation rules,restrain the local government malicious tax competition;Third,adjust the penalty of tax non-compliance,reduce the transaction cost of tax administration by law;Fourth,construct the path of tax information right to operate according to law,and ensure the smooth implementation of multi-tax technology;Fifth,optimize the taxpayer’s right relief mechanism and system,reduce the cost of safeguarding rights and promote judicial justice.