Research On Responsibility System Of Implementing Tax Laws In Handan

Tax law enforcement,the establishment and implementation of the responsibility system is based on the enforcement of the tax law supervision and regulation. It will strengthen accountability as a breakthrough from the micro—focus on resolving specific rights in the course of exercising power constraints ,in the current circumstances,the tax law enforcement responsibility to exercise the right to process specific constraints it is particularly important role. Tax law enforcement responsibility in this paper from the connotation and implementation of significance,He bei tax enforcement responsibility system for the implementation of the tax status,problems and difficulties and how the gradual introduction of taxes three aspects of law enforcement responsibility ,the responsibility system for enforcement of the tax law as a practical significance explore,and the tax—law enforcement accountability further ten—point proposal put forward ,stressing that only in the exercise of the right of law enforcement,there are more supervision,the problems constraint or prone areas,starting with posts from the weak links in mechanism is not sound area through in key oversight,and thus improve the implementation of the responsibility system of law enforcement effect.Tax authorities as an important administrative law enforcement departments must follow the CPC Central Committee and State Council's requirements, to grasp the implementation of tax law enforcement responsibility to the in-depth work, good. Handan, Hebei Province Local Taxation Bureau is the first responsibility of the pilot implementation of tax law enforcement units. In recent years, Handan rent tax according to law closely around the soul of the tax work conscientiously implement the "both inside and outside, focusing on governance, the promotion within the outside" approach, actively exploring innovation through tax enforcement responsibility to the new system of tax administration, achieved remarkable results, and accumulated useful experience to regulate and supervise the tax on law enforcement, and promote tax according to law, improve collection and management level has played a positive role.Handan rent through taxes further promote the accountability of law enforcement, the work has achieved remarkable results. But exercise of the right of tax enforcement process, the failure to abide strictly enforced, abuse of power, abuse of power and other issues still occur, some problems still more serious. In this paper, the tax enforcement Handan autopsy-style investigation to sort out the problems found in the classification analysis of the causes of problems, an objective analysis of the implementation of tax collection and law enforcement accountability and improve the quality of difficulties, namely the situation from a law enforcement teams, law enforcement fault conditions , accountability and other aspects of the situation analysis to explain the problem.