Research On The How Basic-Level Tax Authorities Administer Tax By Law

As an important part of national governance system,tax legalization is the basic condition for our social modernization.In recent years,in order to further implement central strategic plan on administering the rule of law,tax authorities play full role to their functions around the goal to carry out lots of fruitful work at all levels especially in local taxation department,which has become the backbone of the tax law.This paper by theoretical understanding of taxation and the law,finding problems to expound the present situation of our country’s the local authorities of tax law.At the same time,we put ‘A’ bureau as an example to reveal specific measures of local tax authorities of tax law.We divided problems into two aspects,on the one hand,by starting from the influence of external factors on tax authorities according to law,analyzes legal system in our country,and the degree of taxpayers’ tax compliance,and other departments enforcement problems like improper intervention.On the other hand,in view of local taxation department to analyze the existing tax cadres,the concept of the rule of law enforcement behavior is insufficient and the tax law enforcement supervision is not in proper and so on.Finally,we put forward suggestions and methods to improve local tax authorities action according to law,including perfection of tax legalization system,improve the taxpayers’ compliance and the establishment of cross-sectional cooperation,strengthen legal construction,standardize the tax law enforcement departments,strengthen the supervision of law enforcement.