The Innovation & Optimization Of Taxing Law Enforcement Pattern

In recent years, deepened unceasingly along with the socialism government by law and the market economy construction, the country carried out the administration according to law work vigorously, as the performer of the national tax revenue executive and the macroeconomic regulation and control, the national tax affairs Administrative department must carry out the tax revenue government by law vigorously in the tax revenue work, according to the request of ruling the country by law and administration by law. However, in our country's tax revenue work long-standing existing the prominent questions of heavy authority light right, heavy managing light protecting right, causes the relations between the state power, the public interest and the taxpayer legitimate rights and interests serious unbalanced, has restricted the socialism government by law perfect and the development. This article takes the nearly more than 20 years of administrative law theories related "the management theory", "the power control theory" and "the balance theory" as theoretical basis, analyzes the all sorts of malpractices existing in the Chinese taxes law enforcement thoroughly, determined the tax revenue law enforcement pattern as "the management", pointed out the necessity and the urgent to reforms, proposed certain concrete reform measure, hoped to establish "balanced type" the tax revenue law enforcement pattern to construct good harmonious imposing tax relations.This article main text is mainly divided three parts. The first part is the tax revenue law enforcement pattern outline, in the foundation of clear about the tax revenue, the tax law, the tax revenue law enforcement and so on the related concept, elaborated the tax revenue law enforcement pattern's concept and the integrant part, and deferred to the administrative jurisprudence about "the service theory", "the management theory", "the power control theory" and "the balance theory" each basic concept to divide for "the management", "control the power" and "the balanced type" three types of the tax revenue law enforcement pattern. The second part is our country existing taxes law enforcement pattern malpractice analysis, pointed out that our country's tax revenue law enforcement is in the planned economy for a long time and under "the rule by people" management idea control, is typical "the management" the tax revenue law enforcement pattern, which chief features show various aspects, such as the tax revenue government by law idea lag, the tax revenue legislation does not strictly implement tax revenue legal principle, the tax revenue law enforcement power stipulation not to be explicit, the law enforcement behavior is not standard, the tax revenue law enforcement cost is high, the efficiency is low, the administrative relief lacks the safeguard, the surveillance restricts the mechanism not perfectly and so on. The third part is the reform and the optimized tax revenue law enforcement pattern concrete way, stressed that the tax revenue law enforcement pattern the reform and the optimization are the socialism government by law and administration according to law's basic request, is the public administration development's inevitably request, is the socialist market economy and the reform and open policy's urgent request, and aimed at the realistic question to propose the reform and the optimized tax revenue law enforcement pattern concrete way: set up "still method" "the right", "the restriction", "the service" tax revenue law enforcement consciousness; through the consummation tax revenue legislation, the standard revenue office establishment, clear about law enforcement main body qualifications and other ways to reform tax revenue law enforcement systems; the fulfillment tax revenue law enforcement behavior needs to insist the law first, make the rcasonable administration, insist the procedure to be right, and standard administrative discretion; the perfect tax revenue government by law's surveillance restricts the mechanism, carried on the tax revenue law enforcement in anticipation, in the matter, afterward active oversight; strengthens the enforcement force to construct, raises and enhances the fine law enforcement morals vigorously, pays great attention to raise the tax affairs cadre's political quality, the legal quality and the occupational ethics.