The Procedure Of The Tax Law Enforcement And The Procedure Of The Tax Law Judicature

Whatever kind of rights can not be exercised effectively if it is operated independently. The revenue from tax enforces the law the procedure itself is not isolated as well. It is closely related to the revenue from tax judicial procedure which is not only the way to solve the issue of taxation but also the support of tax collection administration. However, there are a great many of matters on interlink between the both procedures which cause lots of complicated problems in practice. It will not only negatively impact the effective development of the procedure of the tax law enforcement and the procedure of the tax law judicature but also against the majesty of the law and the rights of taxpayers. This thesis discusses the matter of interlink between the procedure of the tax law enforcement and the procedure of the tax law judicature through the way of interpretation analysis, study method, comparison analysis, case analysis and also combined with the theory of three main procedure laws and the relevant part of the judicial practice. The purpose of this thesis is to improve the system of interlink between the two procedures. And it is hoped that the thesis can provide the theory basis for the legislation and the judicial in China in the future.The thesis consists of three chapters. Chapter one is the fundamental theory of interlink between the procedure of the tax law enforcement and the procedure of the tax law judicature. This part analyses the distinction and relation between the two procedures by explaining the concept of both the procedures. And the necessity and significance of improving the system of interlink between the two procedures is explained in this part. Chapter two analyses the status quo of interlink matter. It tries to analysis a series of outstanding problems including"none of interlink"and"difficult of interlink"by cases in the tax judicial practice. In addition, this part elaborates the regulations in force and their relationship of the revenue from tax enforces the law the procedure, criminal judicial procedure, civil judicial procedure and administrative judicial procedure. The problems in the present system of interlink are pointed out with emphasis. The chapter three which is the last part of the paper discusses how to improving the system of the procedure of the tax law enforcement and the procedure of the tax law judicature. This part gives the suggestions to improving the both procedures by deeply analyzing of the matter of interlink which is discussed in chapter two.