The Tax Law Enforcement To Regulate Thinking

The first "15th CCP state affairs according to law, the construction of a socialist country under the rule of" determined for the party's governing strategy. This is our country in the ruling strategy of another major strategic initiatives is socialist legal system on important milestone passed.Of the rule of law to govern by law as an important part of the local practice, insist to govern by law is the party and state tax work for one of the most basic requirements. Especially in the socialist market economy system, tax increasinglybecome the main source of state financial revenues and important guarantee, become the important government adjusting economic policy leverage. Execute "to govern by law" is to guarantee the scientific, standardized tax law enforcement, exert better income tax organization, the national economy in macroeconomic regulation important guarantee. But the standard tax law enforcement, improve the efficiency of the tax law enforcement, ensure taxpayers' legitimate rights and interests, is an important link in advance to govern by law.This paper tried to tax administrative enforcement of general theory as a foundation, interpretation of its basic connotation, main content and the basic principle. Based on the field survey and the practical work first-hand materials, research and analysis for the new situation in tax law enforcement, the existing problems and reasons of the For the new situation to the tax authorities at all levels of the tax law enforcement work perfect and to govern by law work propulsion, provide certain reference to the proposed standard, the basic thought of tax law enforcement and solution measures.