The Study Of Measure On Consummating China's Tax Law Enforcement Power

The tax law enforcement power is an important part of taxation law system,and is also most close to the people.Through reform of the taxation system in 1994 and other major adjustments,the system of the tax law enforcement power has been basically formed.It plays an active role in practice,but there are lots of problems in the system, which are so serious that damage the nation's revenue and taxpayers' right.Therefore this paper will discuss some problems on China's tax law enforcement power and pursue a desirable frame with conditions on the basis of research achievement including the domestic and foreign to control the tax law enforcement power.This article uses longitudinal and the horizontal analysis method discussion tax law enforcement power general theory,analyzes the present situation of our country's the tax law enforcement power,and in gains the experience to the overseas the tax law enforcement to analyze above the foundation,discusses our country present stage consummation tax law enforcement,to improve tax law enforcement supervisory work quality way choice.Materially speaking this article mainly divides into four parts besides the introductory remarks:The first part analyzes the tax law enforcement power's elementary theory.The paper introduces some basic elements about the tax law enforcement power,including the concept of the tax law enforcement power,the basic principles for the tax law enforcement power and so on.The second part analyzes the present situation and question of our country the tax law enforcement power,from multiple perspectives analysis tax source supervisory work importance.First,the tax law enforcement power's development process has carried on the summary to the founding of the nation;Next,the result which obtains to the tax law enforcement power carries on the analysis;Finally,in the analysis discussion present tax law enforcement power supervisory work exists each kind of question and contradiction.The third part in view of our country's tax law enforcement reality,profits from the overseas the tax law enforcement the experience,how to consummate our country's tax law enforcement power to the present stage,to improve the tax law enforcement power supervisory work quality and the efficiency way carries on the discussion. The fourth part for solving the problem and controlling China's tax law enforcement power,this paper put forward that using the power to tax legislation and the power to taxation judicial to check the tax law enforcement power,besides adjusting the system of the tax law enforcement agency,and using the taxation enforcement procedure regulate the tax law enforcement power.