Research On Flexible Law Enforcement Of Local Tax Inspection Deparment In Quanzhou

With the deepening of the administrative work in accordance with the propulsion, transformation of the mode of law enforcement concept, improvement of law enforcement become the urgent need for a research subject of tax departments at various levels. The state administration of taxation to "pay more attention to using the service, flexible enforcement means such as counseling, education, prevent and dissolve the fords the tax disputes". Visible, flexible growing law enforcement in the tax law enforcement status, will in the process of tax revenue government by law construction to play a more prominent role.This article first to the tax inspection related concept, characteristics and spiritual essence of flexible law enforcement combed. Second analysis of QuanZhou deparment flexible law enforcement status and performance evaluation of local tax bureau, points out the problems that QuanZhou deparment flexible law enforcement local tax bureau: flexible law enforcement concept to set up a tax audit, tax audit flexible law enforcement has not yet formed a unified standard system, a flexible tax inspection not harmonious phenomenon between law enforcement and the administration according to law, tax inspection flexible lack of effective supervision and law enforcement performance evaluation mechanism. Then analyzes reasons for problems occurred in QuanZhou deparment flexible law enforcement local tax bureau: lack of psychology in the flexible concept of law enforcement of tax inspection identity, failed to clarify the relationship between flexible tax law enforcement and managing the tax in accordance with the law, needs to improve system in the flexible law enforcement of tax inspection. On this basis, the tax inspection at home and abroad for reference, the flexible law enforcement experience. In the end, proposes measures to perfect the deparment flexible enforcement QuanZhou local tax bureau: strengthening the consciousness, standardize law enforcement activities, flexible law enforcement and performance management, to enhance the quality and publicans both sides.