Research On The Topic Of Equality In Law Enforcement In Taxation From The Perspective Of New Institutionalism

Since ancient, it is fair to be human ideal. With Marxism as the Communist Party of China of guidance have acted on the human fair ideal about society , again make in melt for socialist essence requirement, and through socialist practice, carry fair realization forward continuously. The 16 of party big since, our country is founding harmonious society with great efforts , is social fair justice to promote the harmonious basic condition of society and emphasizes that want "emphasize society more fair". The law enforcement of tax revenue is fair in order to be administrative and fair , the part with fair society, for founding socialist harmonious society also, it is most important. Therefore for the research of this problem, not only have important theoretical meaning , and have important realistic meaning.From the present situation of our country, though, country carries out, treat country according to law carry out with tax affir system treat the general plan of tax according to law for nearly 20 years, fair level and the standard level of the law enforcement of tax revenue rise , but from investigation analysis, knowledge and the personal experience of author in tax department come to see, the problem of the flat denial of justice of tax revenue does not solve. I starts with mainly from new system doctrine( is new system economy mainly) theory , am deep to have analysed the denial of justice of tax revenue to level the reason and background that produces , has elaborated phenomenon and the various means of the flat denial of justice of tax revenue , am machinemade from formal system, informal system and enforcement , the angles such as people quality have put forward preliminarily to promote the route of tax revenue with fair law enforcement conception.This paper plans layout according to the train of thought of " elaborate theory , expose problem and anatomy reason , seek countermeasure". Content includes following 5 parts:It is the first to divide into introduction. Have expounded practice meaning and the theoretical meaning of selection of subject mainly, for before the condition of scholar research have made brief summary, have explained the place of innovation and the research technique of paper.The Second part is limited mainly for related category and concept, the foundation of having summarized new system doctrine ( is new system economy mainly ) is theoretical.The third part,The partially key analysis law enforcement of tax revenue the present situation of fair problem. One is combination working reality, classfication has listed the 6 kinds of tax revenue with flat denial of justice to show form, has analysed its major harm. 2 is so as new system economy is visual angle, is deep to have analysed the reason and background that causes the denial of justice of tax revenue to level.The fourth part has suggested partially preliminarily that new situation promotes the route conception of the fair law enforcement of tax revenue. Include 5 aspects specificly: (1) prerequisite: Update the tax concept of law enforcement. (2) focal point: Related to perfect formal system. (3) key: Strengthen system to implement mechanism. (4) foundation: Raise tax people quality. (5) foundation: All-sidedly improvement society is environmental.The part of 5th is discussed to remain. Explain the problems such as limitation and paper defect of new system doctrine research visual angle. The innovation of this article is in:First, the innovation intention of the angle of selection of subject. With new system doctrine as visual angle for tax law enforcement, fair problem is analysed. According to the author, it is plain to see , academic circle with new system doctrine is visual angle for tax law enforcement fair problem analyse not see. This signify more explore with hardships, but also signify challenge and innovation.Second, the innovation intention of research content. With now research condition, from macroscopic layer surface, research administration is just with the document of the fair problem of tax revenue many, from microscopic layer surface individual angle and superficial layer surface research tax revenue the document of the fair problem of law enforcement also a lot of, but from it watch layer surface to compare system comparison further special research tax revenue law enforcement the document of fair problem lose very much. Author for the law enforcement of tax revenue fair problem make research and the analysis of relatively overall system is also a innovation.Third, viewpoint and the innovation intention that studied into road. This paper is taking new system economy as visual angle, is deep to have analysed the reason that causes the denial of justice of tax revenue to level, and from 5 aspects have put forward to promote the route of tax revenue with fair law enforcement conception, in which the especially system suggestion of perfect aspect, have condensed the effort of author innovation.