Comment On Taxation Administration Enforcement System

This article has taken the basic theory of tax administration enforcement as the cut-in point, used the comparison analysis and demonstration analysis method, from the legal theory and taxation angle,through the analysis on the definition of tax administration enforcement, the characteristics, the types and the characters, mixed with efficiency and fair modern nomocracy concept,scientifically definite the tax administration enforcement concept combining with the current situation of the tax administration enforcement in our country and the defects they have, through the comparison and analysis on the tax administration enforcement system of the foreign countries', brought up the ideas of perfecting the current tax administration enforcement system in order to push the legislation research of administration enforcement.This article is divided into four parts. The first part is the basic theory related with tax administration enforcement. First, it has resolved the definition of tax administration enforcement concept,based on the reference of the original tax administration enforcement concept, this article considers that tax administration enforcement is within the legal relation of tax administration,when tax administration management, tax payer, withholding obligor, rate paying cautioner etc. not perform the duties they should perform , taxation authority or people's court take administrative enforcement measures according to the law,force them to meet their obligations or the activities that are in the same status to meet their obligations. It also pointed out that on broad sense, tax administration enforcement including revenue preservation measure and revenue enforcement measures,but revenue preservation measures belong to none implemental tax administration enforcement,its purpose is to prevent, stop or control the engender of tax irregularity actions,guarantee the carrying out of the enforcement;enforcement measure belongs to implemental type tax administration enforcement,its purpose is to impel tax payers etc. to fulfill obligations of paying tax. At the same time,summed up the characteristics of tax administration enforcement,according to the different in character and purpose of tax administration enforcement,think that besides having the general characteristics of administration enforcement,it also has statutory nature of the main body, special nature of the object, statutory of the subject matter, property nature of the purpose, superiority of implementation of tax and the special nature of the carrying through mode etc.. Then had an overall introduction for other types,tax administration enforcement can be divided into tax direct enforcement and tax indirect enforcement two kinds. Finally brought up the characters of tax administration enforcement: no matter from the form of tax administration enforcement or from the contents of the execution,tax administration enforcement rights should belong to the category of administration rights. Substantially,tax administration enforcement right is rational and natural extending of administration rights and it is the special representation of administration rights.The second part is the comparison and reference of the tax administration enforcement system of the foreign countries. Mainly introduce the related foreign tax administration enforcement systems,mainly include the three kinds of system modes of tax administration enforcement, that is American mode, France mode and Germany mode. Through the comparison of these three kinds of tax administration enforcement system modes and summing up the three revelations of the setting up of the tax administration enforcement system of our country : as for tax administration enforcement most of the countries regulate them in special code form; tax administration enforcement usually are mainly executed by the taxation authorities themselves;tax administration enforcement is also adopted as public law claims;most of the countries regulate in details on the problem of the monitoring and relieving of tax administration enforcement.The third part is the current situation and malpractice of the tax administration enforcement system in our country. They are mainly divided into two aspects, the first is the introduction on the current situation of the tax administration enforcement system of our country,the second is to analyze the existing malpractice of the tax administration enforcement system of our country. Through charts and data, introducing the current situation of legislation and current law executing situation on tax administration enforcement of our country,considers that since tax administration enforcement directly related to the rights of the tax administration related people,so tax administration enforcement should have restricted power right regulations the same as administration punishment. Through analysis, pointed out the existing defects of the tax administration enforcement system of our country:that is, many layers of setting up the tax administration enforcement right lead to non-uniform of laws and regulations, the standard of tax enforcement and the competence not clear, the incomplete of taxation enforcement method and hard to carry through, the irregular of tax enforcement right and the insufficient of tax administration enforcement right relieve etc. 5 aspects.The fourth part is to perfect the thinking of tax administration enforcement system of our country which is also the stress part of this article. Through the summing up of the above three parts, combining with the actual revenue law executing of our country,brought up the perfect suggestion on tax administration enforcement system of our country from three aspects. The first is to optimize the distribution mode of tax administration enforcement rights. The author thinks that the choosing of the administration enforcement modes is the choice of the legislators after balancing citizen safety and administration efficiency between safety and efficiency values. So we suggest,according to the character of tax administration enforcement and the characteristics of tax revenue,balancing between fairness and efficiency,reform the current tax administration enforcement modes, suggest giving the administration enforcement rights to taxation department,insure the legislation mode of the tax authorities in self enforcement and have done the design on the legislation mode,through setting up effective monitoring restrict system that is setting up administration action impotence system, ensure that the administration related people own legal counteract rights;set up administration execute aging system;fully exert the afterwards monitoring functions etc. systems of the justice authorities so that this kind of mode will be executed. The second is to criterion the tax administration enforcement formality. We think that the launching of tax administration enforcement right can easily make the tax payer and the loss of the related people,but without the compel rights of tax administration it cannot guarantee the tax administration management efficiency,in order to balance this kind of conflict of the legal value, particularity criterion and canonical formality control. So it is necessary to make uniform tax administration enforcement formality with stronger interoperability,in order to ensure the management efficiency of tax administration and lessen the damage for the tax administration related people,in order to guarantee the criterion of executing of law, prevent the misuse of tax administration rights and lower the risk of law executing. So, we should set up general formality and simple formality of tax administration enforcement,regulate the formality disobeying of law situation and legal liability of the tax department. The final is to insure that the misfeasance of tax administration enforcement obtain effective legal relieve. The article pointed out,tax administration enforcement right is one kind of danger right,if we want to protect the legal rights and interests of the related people, we must perfect the relieve route on the disobeying of law enforcement and definitude the legal liability of the administration departments. So, we have made suggestions on setting up announcement objection formality, enlarge the relieve scope of the related people and choosing methods, importing compromise system and enlarge national compensation scope etc. aspects. In order to give administration related people exerting relieve rights through reasonable system design, protect their legality rights and interests,maintain the equity and justice of the society and provide legal support for the harmony and development of the society.