Research On Local Tax Authorities Enforcing The Law

Tax revenue which is the government'form to obtain economic resources Government taxation is a social process which actually the main body of the micro-economic (including economic organizations and individuals) dominated part of the social resources to the activities dominated by the government. Taxes and people's lives, closely linked to the national destiny,are important factor which impact the national stability and development.with the proposed Rule of Law in China, the tax department has begun the process of promoting the tax according to law. Although the national tax system had been builded almost two decades, the autherighty had introduced a number of tax enforcement policies and regulations. However, in the tax department of personal experience of the author, tax law enforcement problem is far from resolved. In this paper,foucing on provincial tax department of hubei.tax law non-standard form of expression and cause of the problem in-depth analysis will help us to take effective measures to fully standardize the tax law enforcement, promoting our taxes according to law process.According to our experts and scholars present research their views about the issue of enforcement of tax there is a certain one-sidedness. From the macro level and micro level of tax enforcement in the literature, and some of the narrow scope of the study is confined to the tax system, tax authorities and external environmental factors such as their own, there is no comprehensive, systematic enforcement of tax-depth analysis.the author observe from levelⅠ, ie, standardize the method, objectively and rational ly analyze the problem of tax law enforcement, to provide reference and guidance for us.Besides the Introduction of the topics that the body divided into the following three parts:The first part, the administrative law enforcement and tax law to define the relevant areas, national tax authorities explained the meaning and characteristics of administrative law enforcement. Stating the relationship between law enforcement and the administrative lawThe second part, the author focus on tax department of Hubei Province respectively, from the concept of the nation's about tax enforcement, law enforcement itself quality is not high, the management system and work system also the supervision system are not perfect.which are the oringle reasons leading authorities admimistrate effectless.The third part, arguing for the initiatives to improve tax department of administrative law enforcement The author proposed three aspects of tax law enforcement under the new situation t. First,the idea to improve law enforcement, "both inside and outside, focusing on governance, Second, reform the current financial system and the formation of law enforcement's power management system, again from the establishment of enforcement measures which strengthen tax enforcement of the safeguard mechanism,. Finally, to strengthen law enforcement and supervision system, respectively, to strengthen the foundation of law enforcement supervision, and innovative supervisory work, to ensure the measures come true.The innovation of this paper arethe author form empirical perspective to analyze the digtals. what's more important he focue department of hubei provincial tax law enforcement to conduct a comprehensive systematic analysis and research, that are sounding the structure of the local tax department,improving the work system of the local tax department,and strengthening the supervising system of the local tax department.