The Research Of The Applicable Law About Tax Administrative Compulsory

Revised and came into force in May 1,2001 the Law of the People's Republic of China on the Administration of Tax Collection,and the relevant implementation rules is the basic law of tax collection and management field,they are the main legal basis of tax administrative enforcement,but relatively rough on the administrative enforcement of the contents of the regulations,it is difficult to meet the practical needs of administrative enforcement.In January 1,2012,People's Republic of China implemented the administrative law enforcement,made a comprehensive and detailed provisions,it made a beneficial supplement for the tax collection and management law in the relevant tax administrative compulsory content.However,both from the name of administrative enforcement and definition,classification to various measures,and specific measures to carry out the condition,time limits and procedures are inconsistent or even contradictory place.These let the tax cadres confused in respect of applicable law,the tax authorities should lead to difficult because of fear of the implementation of administrative enforcement and implementation,it cause he loss of tax;or the measures taken are defective,infringe the rights and interests of the taxpayers,and even lead to behavior by the court declared illegal.In this paper,compulsory measures and enforcement of applicable law to sort out one by one of the tax administration,through the analysis of the legal principle,forced to find a legal basis for the tax authorities to carry out accurate tax administration,to avoid the risk of law enforcement of the tax authorities to prevent tax loss.On this basis,the author combines tax practice,methods based on the typical case analysis,find the existing law problems,such as the enforcement of the main defects in the applicable object of limitation,fines the meaning and qualitative etc..The author thinks that the tax administrative compulsion is a kind of administrative enforcement,but also an important content of the tax law,the characteristics of free and fixed tax based on the implementation of national tax as stipulated in the law to the greatest extent,while protecting the interests of the people,some of the contents of tax administrative compulsory system arrangement should be different from other administrative enforcement,such as:expanding the applicable object of tax administrative compulsion,extension of the period of seizure,expand the object of the border crossing and extension the term etc.