Tax Administrative Enforcement

This thesis has four chapters, which is based on the basic theories of law, the regulations of established law and the practice of tax administrative compulsory. It analyzes basic theory and problems of tax administrative compulsory. By doing so it tries to give some advice and suggestions on how to improve our countries' tax administrative compulsory system.In the first chapter, the thesis compares different definitions of tax administrative compulsory and analyzes the definition of administrative compulsory to get clear definition of tax administrative compulsory. In order to make the definition more clear, the thesis summarizes the character of tax administrative compulsory: specified purpose; compulsive; needed legal capacity for executor; legally confirmed object; compensative punishment. Then the thesis compares the difference between tax administrative enforcement, tax administrative compulsory measures and tax prompt administrative compulsory. After that the thesis probe into the foundation of tax administrative compulsory. At the end of this chapter, the thesis summarizes the rules of tax administrative compulsory: rule of law; rule of purpose be fulfilled; rule of propriety; rule of remedies.The second chapter starts from the development of our country's tax administrative compulsory in nearest 20 years. Then the thesis enumerates nineteen existing tax administrative compulsory of our country and classifies them. At the end, the thesis points out problems of our country's tax administrative compulsory system, such as the power of creating the tax administrative compulsory has not been regulated clearly; the executor of tax administrative is vaguely prescribed; unified procedure is in need; too many difficulties block the way to remedies; measures of tax administrative compulsory is to be strengthened.The third chapter deals with analysis of tax administrative compulsory from international view. The thesis analyzes tax administrative compulsory system of German, Japan, Austria, Russia, USA and UK. The thesis sums up some useful characters that are helpful to make our country's tax administrative compulsory more perfect, such as regulated by special law; executed by tax administration itself; more measures and greater power are endowed to tax administration etc.The last chapter sums up two chapters above and give some advice in perfecting our country's tax administrative compulsory system. The advice includes: regulating the establishing of tax administrative compulsory; eliminating illegal executors; unifying the procedure of tax administrative compulsory; consummating the administrative reconsideration system and administrative litigation system and make it easier for people to ask for remedies; perfecting the system of tax administrative compulsory in aspects of measures, targets etc.