The Research Of Tax Compulsory Execution

The compulsory execution of tax is an important part of administrative actions of tax. The purpose of it is to oblige taxpayers to pay tax, thus ensuring the state revenue can be integrated into the national treasury in time. Actually, as the ultimate and powerful method, it plays a significant role in collecting tax. Therefore, the tax collection and administration low of the People’s Republic of China, ie. The Tax Administration Law for short in the following text clarifies the subjects, methods, procedures, and remedies of the administrative compulsory enforcement. Administrative compulsory execution is regulated uniformly and specifically, thus making it uniform legal in the aspects of its species, setting up, method, procedure etc, with the enactment of the Tax Administration Law. But the issue of how to link up those terms and conditions on the compulsory execution of tax which were scattered over several relevant separate laws and regulations with the Tax Administration Law has caused a public concern. Another challenge is how to solve the problems which were generated in the tax compulsory enforcement. Thus the compulsory execution of tax is chosen as the topic of this essay. With guide of raising-solving problems thinking, issues on executive subject, legal basis, executive manner and procedure in the tax enforcement system are raised, based on the current laws, moreover, the responding solving methods are also proposed to make the tax enforcement complete in theory and practice.In accordance with the objectives of the research, this thesis can be divided into five parts. The introductory part outlines the theoretical and practical significance of the tax compulsory execution. Besides, it also demonstrates the research method and innovation of this essay. The subject of the tax compulsory execution will be discussed in the part one. The problems which were caused by the tax execution, such as the uncertainty of the authority, the reluctance of the compulsory execution, and the defects of the procedures will also be pointed out. The purpose for doing it is to explore the resolutions. In the second part, comprehensive reviews of current laws on tax compulsory execution are carried out. Problems such as content lag, provisions dispersing, conflict between relevant laws as well as weak connection in procedural provisions and refinement lack in innovation terms are raised. The origin of the problems is analyzed. The strategies are proposed as well. In part three, it mainly focuses on weaknesses of the performance methods of tax compulsory execution, such as the obscurity of the nature and the scope, and even the fewer sorts. In the last part, it explores the shortage of the tax compulsory execution procedures. The chaos of the starting procedure, the uncertainty of the time, the difficulties of the execution reconciliation and even the payment of overdue fine will be discussed. The specific problems are solved by the means of theoretical discussion and procedure design respectively.