Study On Tax Administrative Award

With the development of society, the original traditional mandatory administrative actions increasingly show their own passives and limitation . The administrative organs begin to use the administrative measures with weak power thus to make the other administrative party take active part in the administrative process so as to realise their administrative purposes. In this circumstance, administrative awards which are regarded as the new effective management means , have widely been used in all fields of social life . Theoretically , the tax department has not yet sorted out the administrative awards, and in practice, the administrative awards are relatively confused enough to its existing questions make it hard to play its due role. So the questions of the tax administrative awards have been the difficulty systematic questions to the tax administration departments. The paper aims at analyzing the theoretical questions of the tax administrative awards , bringing out some ideas about completing the tax administrative awards and rebuilding our tax administrative awards system so as to hope theses ideas useful for completion of the tax administrative awards. The paper comprises preface, the full text and conclusion. The preface mainly introduces the background and purposes for writing. In the conclusion ,the author thinks that the tax administrative awards should further be researched and completed .The full text is made up of 5 chapters.Chapter I is about the basic principles of the tax administrative awards in which the author mainly introduces the intension and extension, functions and classification of the tax administrative awards.Chapter II is about the theoretical foundation for the tax administrative awards in which the author analyses the theoretical bases depended by the tax administrative awards from the administrative law, sociology and psychology.Chapter III is about the tax concession in which the author mainly analyses the concept of the tax administrative awards in the administrative law and the questions existing in the tax administrative awards , and puts out the corresponding measures. Chapter IV is about the awards for reported cases of tax violation . The author begins with analysis of the concept and discusses the questions lying in the awards for reported cases of tax violation and puts out the corresponding improvements measure.Chapter V is about the supervision and relief of the tax administrative awards. The author makes overall analysis of how to supervise and provide relief for the tax administrative awards.In addition , based on the present researches, the paper tries to make a profound, systematic research into the tax administrative awards and further standardize the tax administrative awards.