Research On China's Tax Law Enforcement Supervision Mechanism

Along with the continuous deepening of China's reform and development, tax revenue plays a more important role in the state's macro regulation and control, mediating distribution, promoting employment, economic restructuring and upgrading products, significantly, the tax revenue share of fiscal revenue has reached around 95%. The relationship between tax and the country's economic life, political life, cultural life and social life becomes tighter and tigher. Taxation cadres hold a larger tax enforcement powers in the process of national tax authorities' enforcing powers. So they has become the corrupting key targets by lawbreakers. In recent years, the country's taxation system explores supervision and control of the tax-law -enforcement mechanism and practices a new tax collection and management models actively combining tax reform, institutional reform and reform of the collection and management. And we strengthen the enforcement of the tax law constraints, reduce the arbitrariness of taxation enforcement; In aspect of the management of human resources, assets and material, we establish and improve a series of rules and regulations, standardize the operation of the internal administrative operation and increase the intensity of monitoring. However, some tax cadres can not withstand the temptation of interests, using his position to accept bribes and engaging in improper or seek other interests, and even collude with the criminals, causing huge loss of state's revenue. Judging from the current investigation of the major and important cases, the internal management system of tax authorities is not yet sound enough and law enforcement is still not standardized. Therefore, in exercise of powers guaranteed tax authorities,in the same time, we should pay greater attention to the supervision and restraint of tax authorities and its stuff. This is precautionary and effective measures to control corruption.Taxing according to law is an important component of governing the country according to law, and it is the foundation, soul and footing of the tax work. Along with the continuous deepening of China's reform and development, adjustments to the ownership structure and diversified sources of tax revenue due to the accelerated pace of opening up which brings about many new situation and new problems on the tax collection and management, tax inspectors and revenue sources monitoring and makes tax management more and more difficult. How to improve collection efficiency using existing resources and lower tax costs and other issues become the outstanding problems confronted by all levels of the tax authorities. Only by improving tax collection and law enforcement supervision system, strengthening the awareness of the law of tax administration staff ,comprehensively raising the level of law enforcement of tax department and enforcing taxation management in accordance with the specific implementation of the relevant provisions can effectively reduce the losing rate and the rate of compensation in the administrative reconsideration and administrative cases and eliminate mutual prevarication, mutual buck-passing phenomenon, and create a harmonious relationship between tax bureau and corporations. Thereby we can effectively reduce the tax levying costs and improve the efficiency and quality of tax collection and management.The main content of this paper is divided into four parts:The first part pointed out the background of writing this paper and the situation of research at home and abroad.The second part described the importance and legal basis of tax-law-enforcement supervision. To discussed the importance of tax-law enforcement supervision and oversight of the main scope of the exercise through interpretating the meaning of tax-law-enforcement supervision. To point out that we should follow the three basic principles of law through analysing the legal basis of tax-law-enforcement supervision.The third part provided an overview of China's tax-law-enforcement supervision system and demonstrates the existing five aspects problem according to my work experience.The fourth part puts forward measures and proposals to improve China's tax-law-enforcement mechanism and proposes that the entity should posess enough power of supervision, the channels of should be unimpeded, the network should be improved and the human environment conducive to tax-law-enforcement supervision should be created.