Tax Audit Research On Differences In Law Enforcement

Tax revenue the state organizations, the main form and tools to ensure and achieve financial income plays an important role, is also an important lever of state regulation of the economy. Tax Audit work in the tax work which also has an important role and status. Tax Audit tax law is not only a taxpayer's supervision and guidance, but also other aspects of tax work complement and perfection. With the strengthening of the tax audit function, the more obvious the more comprehensive, involving all aspects of tax work. In a certain sense, the tax inspector has a certain concentration and representative, its status and importance of self-evident.Tax authority is typical of administrative law enforcement departments, so there are many needs of the exercise of administrative discretion of the link, have a prominent place especially in the tax auditing department. Since the existence of administrative discretion as well as other factors, contributed to exist, resulting in tax authorities, tax auditing department of the relevant personnel in the exercise of their functions in the process of administrative law enforcement will have different degrees of difference. The purpose of this paper is to explore these differences because when the tax and solutions. To overcome the differences in tax law enforcement, to further standardize the tax law enforcement is not only to consolidate the prestige of the state's tax department, to maintain the seriousness of tax law enforcement, but also the inevitable trend of administering the tax and internal requirements.In this paper, theoretical and practical research with consistency, vertical analysis and horizontal analysis combined with comparative analysis were used to analyze differences in the tax investigation and discussion of law enforcement. The basic framework of the paper is divided into four parts:The first part, described the right to tax enforcement, tax inspectors and administrative discretion and other related concepts. Paper first described the specific details of tax law enforcement powers, then the end result on the tax inspection on the concept of tax inspectors and characteristics described, then the introduction of administrative discretion has the related concepts and theories. On this basis, the administrative law enforcement and discuss differences in interpretation, show that the purpose and point of view.The second part, on the Tax audit differences that exist in the current situation of law enforcement statements and analysis. Thesis system point of view, to the actual work as a starting point, strive to comprehensive, full, all aspects of state law enforcement from the status and performance differences. In summary, the current enforcement of Tax Audit deficiencies in the legal basis, legal basis for law enforcement officers use related differences; enforcement procedures are not stringent enough supervision, "the rule of man" is serious.The third part, differences in the status of law enforcement on the basis of statements and analysis, further clarification, classification, and attributed causes, summarized the differences led to six major categories of law enforcement reasons, including imperfect tax legislation; tax enforcement procedures are not perfect; Tax Administration Law be further improved overall quality of teams; taxpayers the legal system, not strong; the negative impact of bureaucracy; strong influence administrative intervention force. And for these reasons one by one in-depth analysis.The fourth part is the focus of this article. The reasons for the differences in the analysis of law enforcement to further explore the differences between norms and law enforcement programs to overcome the method. Papers from the theoretical to the practical adjustment of the internal self-reflection to improve the external environment, from the ethical quality of the training to improve management of the Relationship Between discussed such as ways to overcome differences in law enforcement. First, from the theoretical aspects of law enforcement proposed to correctly understand the differences in the recognition of differences, while law enforcement, but also norms and law enforcement to overcome the differences unreasonable; from actual practice, emphasized improving and strengthening the inspection procedures and enforcement responsibility system. Terms of internal self-examination and then play a major role in the supervision of the tax case to be heard, establishment of tax systems and the formation of case management specification taxation step by step; in improving the external environment emphasis is given to taxpayers and the community to strengthen tax law publicity awareness campaigns, right from the ideological reverse people view tax work, correct understanding of their rights and obligations, in order to achieve both equality and effective interaction of external feedback and supervision. Then from an ethical point of view emphasizes the quality of training to enhance professional ethics development in the tax department, the public interest to form a core value system, strengthening to improve operational quality and enhance the operational capacity of law enforcement officers from engaging in high quality overall training capacity of law .enforcement personnel; from the angle of the internal management of relations and institutions of the executive power to adjust the distribution of the proposal.This is characterized by:first, the system point of view and the perspective of the problem set. Second, seek truth from facts, proceeding from the practical reality of the problem. Third, the characteristics and requirements of the times, make improvements and adjustments proposed.