Research On Unified Tax Law Enforcement Behavior After The Reform Of Tax Collection And Administration System

In order to further streamline the tax management system,enhance administrative efficiency,and reduce the burden on taxpayers and fee payers,according to the "Decision of the CPC Central Committee on Deepening Reform of the Party and State Institutions"(Made at the 19th session of the Central Committee)and "Decisions on Reform Program of Sate Council Institutions"(made at the 1st session of the 13th National People's Congress),national tax bureaus and local tax bureaus below the provincial level were merged.The newly established tax authority after the merger implements a dual leadership management system based on the State Taxation Administration mainly and people's governments of province(region,city),which will be responsible for the collection and management of various taxes,social insurance fees and non-tax revenue within its jurisdiction.From the perspective of standardizing tax law enforcement,the merger simplifies the tax law enforcement agencies to a certain extent and integrates law enforcement resources.Under the premise of a single tax system,all law enforcement actions of tax agencies can be measured with a ruler,which is conducive to improving the uniformity and standardization of tax law enforcement.So that the tax law enforcement actions of tax authorities at all levels can be "written with the same text and driven in the same track" across the country.However,in the actual management of tax collection,the author found that the idealized phenomenon of tax law enforcement did not appear.On the contrary,under the influence of various factors,the taxation agency's law enforcement became increasingly different.In response to this phenomenon,this thesis first introduces the background of the unified tax enforcement method,and then elaborates the necessity of unified tax enforcement method.On basis of an in-depth investigation of the tax system in Heze City,the author discusses the various tax law enforcement inconsistencies after the reform of the tax collection and management system of Heze City tax system individually with empirical analysis methods,and further analyzes the reasons for the inconsistent law enforcement methods.Based on the analysis of the advanced experience of tax administration in other regions after the reform of the tax collection and management system,this thesis summarizes and draws suggestions from five aspects to continuously regulate the law enforcement work of grassroots tax authorities.In view of this phenomenon,this paper firstly introduces the background of uniform tax law enforcement,and then expounds the necessity of uniform tax law enforcement.Based on the in-depth investigation of heze tax system,the author USES empirical analysis to discuss the phenomenon of various tax law enforcement disunity after the tax collection and management system reform in heze city,and further analyzes the reasons for the disunity of law enforcement methods.Combining with the advanced experience of tax authorities in other regions in China in regulating tax law enforcement behavior after the reform of tax collection and management system,this paper summarizes the reference points,and proposes countermeasures from five aspects to continuously standardize the law enforcement work of grassroots tax authorities.This article believes that the establishment of a unified tax law enforcement method is an important measure for tax authorities to regulate tax law enforcement actions and reduce the risk of tax law enforcement.It can solve problems of "same cases but different qualitative treatments" among different tax authorities and protect Legal rights of administrative counterparts to the greatest extent.Therefore,tax authorities at all levels must quickly adapt to new changes and continuously regulate tax law enforcement actions in terms of improving law enforcement personnel's capabilities,perfecting various systems,optimizing tax law enforcement methods,strengthening tax law enforcement supervision,and protecting taxpayers' legitimate rights.Finally,goals of unifying tax enforcement methods and reducing the risks of tax enforcement can be achieved.