A Study On The Supervision And Restriction Mechanism Of "Two Rights" In Shanghai Tax System

The enforcement power of taxation and administrative power (The Two Powers) are the basic powers empowered to tax authorities by government. While at the same time,"The Two Powers" is also a double-edged sword:without appropriate supervision, it will become the source of corruption. Hence, strengthen supervision and restriction of "The Two Power" is regarded as the most important measure to prevent and control the corruption and guarantee the fully and correctly implementation of national taxation rules and regulations. In the mean time, driven by gradually deepening taxation administration reform, a meticulous and scientific new taxation mechanism has been established and which also dramatically changes the running procedure, content and process of "The Two Powers". As result, it also raises new requirements of supervision and restriction of "The Two Powers".In this article, based on systematical review of the operation status of "The Two Powers" supervision mechanism within Shanghai Taxation system today and studies of the oversea experience on "The Two Power" supervision, the author proposes some suggestions regarding how to enhance the "The Two Powers" supervision mechanism within Shanghai tax authorities. The whole article consists of five parts except the foreword:(1) The definition of "Supervision of The Two Powers". The author introduces the basic conception, feature and content of "The Two Powers" and clearly defines the "supervision" in this article as the "internal supervision within tax authorities". Furthermore, the author points out the importance and necessity of implementation of supervision and restriction on "The Two Power" within tax authorities;(2) Based on extensive investigation and experience gained from the author’s own work, the author systematically reviews the operation status of "The Two Powers" supervision mechanism within Shanghai Taxation system during different stages and points out the major problems facing today and the reasons lying behind;(3) The author collects and analyzes the related articles, internal working papers and news reports and studies the oversea experience on "The Two Power" supervision. Based on these extensive works, several valuable references are proposed for Shanghai tax authorities’ consideration.(4) Taking into consideration of two core elements of internal controlling theory, the author proposes several suggestions to improve the supervision of "The Two Powers" in Shanghai taxation system from two perspectives as mechanism design and utilization of information technology.(5) Utilizing the tools of data analysis and tables/charts demonstration, the author proposes several suggestions to build a system of risk assessment,...