Research On The Issues And Countermeasures Of Tax Administrative Law

The tax revenue is the way that obtains the financial revenue without repay relying on its political authority according to the legal standard and the compulsion.The tax revenue inherent this kind compulsory,free itself had decided governs the tax importance legally.The party's "15th CPC National Congress" make "the rule of law and building a socialist country ruled by law" as a basic strategy used by the party leading the people to govern the country,tax management Legally is a kind of practice of Legal government as well as its important constituent.Specially under the development socialist market economy condition,the many kinds of system of ownership economy communal develop and the public ownership system realize diversification,the tax law must be unified and the tax payment must be fair,which can create an equal competition the tax revenue environment.So it is necessary to governs the tax legally.Only to carry out the tax law strictly,strengthen tax revenue collection,standardize the enforce behavior,and effectively investigates each kind of tax revenue illegal activity promptly,it can guarantee each kind of system of ownership economy truly on identical starting line fair competition and promote the socialist market economy development in a health and order way.The tax revenue legislation,the law enforcement and the judicature are the basic contents of tax revenue government by law.The legislation is the foundation and the premise,the judicature is the safeguard and the law enforcement is the intermediate link between the legislation and the judicial middle. The tax affairs law enforcement is the inevitable way to carry out the tax revenue law laws and regulations and the inevitable method to finally achieve the tax revenue legislation goal,as well as the precondition to establish the tax revenue judicature system.Therefore,the key point to advance tax government legally is how to standardize the enforcement behavior.In recent years,our country Tax affairs Department have made a huge progress in governing the tax legally,and form a good operational mechanism in the law enforcement main body,the law enforcement basis,the law enforcement method, the law enforcement surveillance,the taxpayer right protection as well as the receipt management.However,regardless of theory and practice,it is still waited for further deepens and the promotion.The cases that the law enforcement is not standardized and improper common still occur.The tax affairs does not enforce the law difficultly,the heavy duty,questions and so on light law still existed.Along with economic restructuring unceasing deepening,that each economical ingredient seeps mutually and cach management way interlocks mutually causes the tax revenue collection object to be more complex,the tax revenue collection domain to be broader,the tax revenue collection duty to be more arduous and governing the tax the duty to be more arduous legally.Along with the situation development, that the current all levels of tax affairs institution speeds up own construction,strengthens to the tax affairs law enforcement question research has become the urgent matter.By uniting the real diagnosis analysis and the standard analysis,the article beginning with the statement of the tax revenue law enforcement connotation and principle obtaining,analyzes the present tax revenue law enforcement situation in our country,and discovers the causation from the law enforcement basis,the law enforcement main body,the law enforcement environment,law enforcement dynamics,the law enforcement system.Then it proposes the question basic mentality and the measure from six aspects from strengthened and improves the tax revenue legislation,improves the tax revenue law enforcement troop quality,the perfect tax revenue law enforcement surveillance restrains the mechanism,the improvement tax revenue enforces the law the external environment,the optimized tax affairs collects the pattern,the consummation tax affairs judicature safeguard system by uniting the theory and the practice,...