The Research Of Taxation Enforcement System In China

With the accelerated pace of China’s tax reform, tax revenues grow rapidly, the state’s financial resources enhance greatly, it provides adequate material support for the modernization and development of various undertakings of the socialist. At the same time, the principle of the rule of law is being deeply carried out; the taxpayer’s rights protection consciousness conception is increasing gradually. Under the dual background situation, the tax legal system construction of our country will face a new set of problems, and the taxation enforcement is also put forward to higher requirements. The taxation enforcement is the most severe part in tax law, its root is that taxpayer wants to shirk their tax liabilities, or taxpayers did not reach the ought-to-be situation, and the essence is that country confiscates private property forcibly and gratuitously. Therefore, it is necessarily to ensure implement by the mandatory public authority. At the same time, public authority has a risk of in the process of intervention of private rights, for this reason, it must limit tax force implement in a reasonable range as a fixed form. In addition, from the point of view of a legal state, taxation enforcement belongs to the reserved field of law, it should be executed according to law, and tax authorities do not have power of discretion.Taxation enforcement System has a very important significance, and it can ensure the implementation of tax laws and regulations; the effective operation of the tax law enforcement; even it can maintain the normal relationship of the taxpayers and publicans and social order. However, China has not a unified basic law or general principles of the tax on taxation legislation, Tax revenue collection Administrative Law and laws and regulations lack systematic rules, therefore, Taxation enforcement has lots of problems in the specific implementation process, such as, execution subject not clear; enforcement measures lack of enforceability; execution procedures lack of normative; perform object is not reasonable; the party’s relief is difficult and so on. In tax revenue collection system, some countries and regions are more perfect, they not only have perfect legal system, but also have system setting on function and power, even and normal enforcement measures, at the same time, they also have complete the remedy mechanism.Improving China’s taxation enforcement system, on the one hand, tax can be put in storage in time; on the other hand, taxpayer’s legal interest can get sufficient protection. With the further reform of the tax system, taxation enforcement system’s reform and perfection become more and more important. On the basis of the advanced experience of related systems in other countries, as for taxation enforcement system exists problems in China, corresponding, we should improve tax enforcement system of law; explicit tax enforcement institution and its authority; add tax enforcement measures and order its procedure; define the applicable scope of object of tax enforcement reasonably and ensure the party’s relieve approach and so on.