An Inspect On Our Enforcement Powers Of Tax

Tax inspection is a law enforcement for inspecting and processing of all activities on the taxpayers agents and related parties to fulfill tax obligations, withholding obligations and other tax obligations according to the tax authorities (in accordance with state tax laws and financial accounting system and other rules). As an important means to regulate the order of taxation, tax inspection has been one of the main elements that all nations are strengthening, meanwhile, also an object which economists and legal scholars are research on.China is currently undergoing significant changes, joining WTO and other external factors are affecting China's tax system pattern. In the next few years, China will face a series of chaellenges from both external and internal changes. First, China's tax system legalization process will gradually integrate with international systems as China's accession to WTO, so the independent domestic legal system will gradually be weakend; at the same time, the gradual increase awareness of the law of taxpayers, especially the enhanced awareness of rights protection will become a focus contradiction between tax collectors and taxpayers and tax laws, coupled with highly specialized tax law enforcement and uneven quality of staff, law enforcement and law enforcement environment trend to lopsided. Therefore, to enhance law enforcement powers of tax inspectors and research to reduce and prevent risks, which are of great practical significance to the protection of tax inspectors and raise the level of tax enforcement as well as safeguard the interests of state tax revenue. Many scholars have done a useful study from the audit legislation, inspection location, inspection system and other aspects of the tax investigation, but the study on the inspection of law enforcement, yet have a unified discourse.In this paper, the author applies a variety of research methodology, such as normative analysis, empirical analysis and comparison analysis as well as the integration of theory and practice to study the law enforcement theoretical orientation and basic content; On the basis of analysis, a comprehensive analysis of the cause of risks of the present policy, shortcomings and deficiencies in law enforecing supervision and other aspects are being thought over; and by drawing experiences in the enforcement of the right to audit of the United States, Japan, Germany, Australia and other developed countries to reflect on our current inspection of law enforcement to put forward their own ideas and suggestions, combined with the actual tax work, from the system, monitoring, taxpayers rights and interests. The paper is divided into five parts, each part of the main elements are as follows:Part I:Introduction. Elaboration on the background and significance of China Tax Audit and Tax Administration Law, hrough a review of literature, summary the ideas and methods of the Tax Administration Law. Finally, the main innovation of this article and deficiencies are listed.Part II:To define the basic content Tax Administration Law of China the right and Analysis. First of all, an assessment the development of tax audit, followed by the definition of our inspection of law enforcement according to relevant laws and regulations of the state. Then by analyzing the impact of tax administrative law enforcement risk factors to obtain risks of tax-administration law enforcement.PartⅢ:Problem Analysis on the administrative enforcement of Tax Inspection. According to the current law enforcement process and the actual situation in China right now to check the status of law enforcement on four basic areas of specific selection of cases, inspection, hearing, the implementation; on this basis, the existing problems the system structure of the Tax inspectors and administrative enforcement will be rationalized, which includes the lacks of relevant laws, weak power in effective checking, lacks in law enforcement, and the need of strengthening system and so on. At the same time, by sorting out the law enforcement risks to the rights and interests of the taxpayers to make a comprehensive analysis of the causes of the enforcement of law, institutional, personnel, co-tax and tax protection and other issues.Part IV:International Comparison of Tax Administration Law. A comparative analysis of administrative law enforcement of foreign countries, primarily in institutional setting, source selection, staffing and other aspects. through the analysis of Western developed countries and based on our current situation analysis to draw successful experience on the enforcement of Tax Administration Law.Part V:Conclusions and policy recommendations. In view of the Tax Audit administrative enforcement problems, and the useful experience of developed countries, to raise suggestions on the tax system, law enforcement management system, professional law enforcement system, supervision and management system, team building system.