Study Of Tax Enforcement Procedures

The paper include three parts :the part one,the busic theory of Laws of the tax procedure.In this part,The textual and main contents is divided into three partThe first part, the revenue from tax enforces the law the general theories of the procedure.The revenue from tax enforces the law procedure is correlation that total that amiable preface in way to point revenue from tax collect the corpus, put tax dues into practice collect the behavior, make to collect tax to decide process inside follow, step, time limit.According to the revenue from tax enforces the law the procedure of this read aloud all, the revenue from tax enforces the law the main in procedure appears below five characteristics:The revenue from tax enforces the law the procedure is a revenue from tax to collect the corpus puts into practice the tax dues collects the behavior to puts with the taxpayer into practice the tax dues pays the behavioral movement procedure;The revenue from tax enforces the law the procedure is a form that revenue from tax to be used as the process advertise for the behavior , ising a revenue from tax to advertise for the behavior ;The revenue from tax enforces the law the composing main factor of the procedure in addition to corpus with result main factor, still include the amiable preface in way, step, time limit etc. timespace main factor;The revenue from tax enforces the . law the movement result of the procedure is to makes to collect tax the decision;The revenue from tax enforces the law the procedure is a kind of legal procedure.Legal, fair is a revenue from tax to enforce the law the procedure with the efficiency most for primarily worth a mindset. The second part, the Chinese and Foreign revenue from tax enforces the law the procedure method compares to draw lessons from.The establishment revenue from tax enforces the law the procedure method, thering has been the fulfillment of comparison plentifulness abroad, all countries involve the style construction, contents in establish revenue from tax enforce the law procedure method with the way of doing of lawmaking technique etc., can be used as our draw lessons from.Therefore, that part passes to compare the some national revenue from tax in abroad enforces the law the lawmaking of the procedure method practices, passing the present condition that current our country in analysis revenue from tax enforce the law procedure method, then putting forward the perfect our country revenue from tax enforce the law the basic way of thinking of the procedure method.The third part, current our country the revenue from tax enforces the law procedure mode, existent problem and counterplans.The nation taxation power realizes to pay tax with taxpayer to implement compulsoryly, are all pass what concrete revenue from tax enforces the law the procedure to realize, the revenue from tax enforces the law procedure is mode, existent problem that importance that the revenue from tax collects the management to carry with the form, therefore, that part emphasized to analyze current our country the revenue from tax enforces the law the procedure, then putting forward the perfect our country revenue from tax enforce the law the counterplan of the procedure.