Study On The System Of Public Lawyers In Tax System

Since the eighteenth congress of governing the country according to law the rule of law construction of China,the CPC central committee under the state council put forward the new requirements: a series of new ideas in 2014 at the fourth plenum of the communist party of China,referred to as the upgrade the strategy of governing the country according to law of deployment-on comprehensively advancing the rule of law certain major issue decision in the plenary session,was first mentioned in the "decision" the central party committee office lawyer:Public lawyers are generally set up in party and government organs and people’s organizations at all levels nationwide,and they are required to participate in the legal decision-making and legal argumentation of party and government organs,provide legal advice to party and government organs,promote the government to act in accordance with the law,and prevent legal risks.In June 2016,the construction of public lawyer system of the programmatic document,on the implementation of the views of the legal system and the system of public law formally introduced,the opinions by the general office of the central committee of the communist party of China and jointly issued by the general office of the state council,put forward the goal for the construction of the public law system: the central and state organs ministries,local party and government organs at or above the county level should establish public law generally by the end of 2017,to 2020 built completely with China’s economic and social development needs and legal services that meet the needs of legal counsel,public law system with Chinese characteristics system.Tax department is the national important economic management and administrative law enforcement,in accordance with the requirements for promoting the rule of law build system of public law,carry out a comprehensive strategy of governing the country according to law for tax system deployment,enhance the level of tax department administration according to law and promoting the modernization of tax management system and management ability construction is of great significance.To thoroughly implement the implementation program for building a government under the rule of law(2015-2020),Plan for comprehensively advancing tax administration by law in the tax system during the 13 th five-year plan period,The guidance opinions of the state administration of taxation on comprehensively promoting the administration of taxation in accordance with the law and other requirements of the state administration of taxation on implementing the system of public lawyers,Tax system in Shanxi Province actively integrate legal talent resources,speed up the public law system construction process,in May 2016,issued by the tax bureau,Shanxi Province to implement public lawyers work plan,decided to tax system adopts the system of public law in Shanxi Province,then formulate the measures for the administration of the tax system in Shanxi Province office lawyers,clear the tax system in Shanxi Province office lawyer’s qualifications and responsibilities,and set up a public management agencies-public lawyer office,in October 2016,the tax system in Shanxi Province the first public lawyers certificate,Public law to actively participate in the tax system tax decision service and tax law enforcement,to participate in the administrative reconsideration cases,promote Shui Qi dispute resolving contradictions,participate in major transaction processing,improve the level of tax law enforcement decisions,positive review responsibilities,ensuring economic development from the source system,making an important contribution to the tax system of the rule of law construction in Shanxi Province.However,at present,the public lawyer system of tax system in Shanxi Province is still in the construction stage,and encountered many problems and obstacles in the implementation process.This article from the public law system lack of legal protection,supporting system is imperfect,management system is not scientific in three aspects,such as specific analysis of the causes of deficiency of the tax system in Shanxi Province public law construction,and from strengthening the legal protection,perfecting the supporting system,optimizing the management system to strengthen the construction of the tax system of public lawyer system,forms the powerful force of Zhi Shui in accordance with the law,at a higher level on a higher level,promote the tax authorities of the rule of law construction level.