A Study On Some Problems In The Exercise Of Tax Law Enforcement

In order to further understand and solve the problems that exist in the exercise of the tax law enforcement power, and promote the orderly conduct of tax enforcement, the paper combined with actual work, from a tax point of view of the concept and features of tax law enforcement power,and related content summarized, briefly discusses the significance of the tax law enforcement powers, the status of tax enforcement powers exercised further elaborated, and the exercise of the right to tax enforcement problems and risks that exist are discussed, with the actual pointed out in the exercise of the right to tax enforcement process existing tax law system is imperfect, the larger the risk of tax law, tax law enforcement environment is not ideal, the problem of lax supervision and tax law and other aspects of lack of competence, revealed the existence of the risk of tax law enforcement, and the problems in depth analysis. According to the problem, the paper puts forward the suggestion:to improve tax legislation, amend "the Constitution" to increase assistance to enhance government and personal responsibility for the contents of the tax law, the introduction of "Tax Law"; authorization of the National People’s Congress attached conditions to improve the legislative level prevent arbitrary policies. Strengthening environmental governance tax proposed development of "Tax Assistance Act," new ideas, a clear mandate to assist government departments of tax law enforcement, obligations and accountability measures; implementation of the "blacklist" system; abolish tax task, the implementation of tax revenues and the economy coordination balanced growth of revenue management; the establishment of tax registration system intervention to prevent a right-pressure method. Decentralization of tax authority and strengthen supervision, to re-establish the principle of decentralization; strengthen supervision according to law, administrative legislation conversion tendency; organize third-party supervision. Establish tax police increased powers in the tax system from the State Administration of Taxation have been to the district level Inland Revenue Department were all set up tax police, strengthen tax enforcement powers, enhance the state’s ability to control the tax.