| Taxation administration by law, as the lifeline of taxation, influences the sustainable development for taxation, and is the inevitable requirement for establishing law-based government. As the direct requirement and specific presentation, tax law enforcement power is liable to be abused due to its comparative superiority and discretion. Therefore, the supervision of tax law enforcement is necessary. As the establishment of Laws and Regulations Department of Dalian Local Taxation Bureau in1996, it received great achievements in supervision of tax law enforcement. However, there is still some insufficiency.Based on the actuality in Dalian Local Taxation Bureau, this article introduces the situations in supervision of law enforcement, including its development process, the mode and contents of supervision, and analyzes causes of the problems, such as the imperfect and unreasonable monitoring system, the developing taxation information technology, the insufficient data communicated with external information origins, deeply-rooted cultural tradition, the new problems brought by economic and social development. It is difficult to guarantee the rationality and legitimacy of law enforcement and protect taxpayers’legitimate rights and interests, due to the insufficiency in supervision. Meanwhile, it increases enforcement risk and leads to violation of Party disciplines and State laws for taxation officials.By means of literature, empirical analysis and experience summary, the thesis puts forward the frame, principles and feasibilty for improving supervision, drawing on the experiences of taxation bureaus in the USA, UK, Canada, cities of Xiamen, Qingdao, and Guangdong Province. Through constructing supervision rule system, developing information sharing system, and enhancing professional level of business and social compliance with tax laws, it proposes specific strategies on improvement of supervision for future progress in supervision of law enforcement. |
PDF Full Text Request