Study On China's Taxation Law Enforcement Process Design

The new promulgated Tax Administration Act and its implementing rules explicitly stipulate the main administrative enforcement qualifications and statutory responsibilities of the tax inspection bureaus below the provincial level , which, is the outcome of many years of the inspection work efforts and reflects the importance of the tax inspection. The paper, from an angle of administrative organizations, administrative law, balances of rights and government productivity, explained of the theoretical basis for the process design of Chinese tax inspection enforcement; summed upthe successful oxperience of the international process design of tax inspection law enforcement . analyezed experience of the existing problems of Chinese current tax inspection law enforcement process, and built a new design of the Chinese current tax inspection law enforcement process.The author holds that the main problems of the Chinese current tax inspection law enforcement process lays in three aspects. First, tax inspection personel are gradually declining , hardly meeting the human resources need of inspection enforcement process design; Second, Internal bodies in tax inspection bereaus are constructed unscientifically, which hampered the function of law enforcement supervision and restraint in various aspects in inspection process; Third, over-emphasing on procedures for inspection cases makes inspection process more complicated; Fourth, the insurficient of rights can' meet the requirements of law enforcement and perform their duties so that there are many obstacles in the design process. The reasons are as below: first, some inspection regulatory documents is "dilapidated" ;second, the guiding ideology is dislocated and inspecting operation deviated from the organizational goals; third, organization setting is not easonable, and independent is lack in four law enforcements of cases selecting, inspection, trial, the implementation; Fourth, growing tax revenue in recent years lowered the attention to tax inspection process design.The author, absorbing various viewpoints and using research methods of public management, administrative law, public economics theory and reading literature, comparative study, statistical analysis and the compound of theory and practice, gave a design for Chinese current taxation law enforcement inspection process. First, design and establish an ideal model for the agency and its internal duty-personnel system ;second forward-lookingly designing four parts of case selecting , inspection, inspection trial and implementation; and optimized case establishment procedures in cases selecting and inspection process, and gave a three-level tiial model of the trial of the trial department, the collective trial of inspection bureau and the trial of the big and important cases committee in the trial process.