Research On The Status Quo Of Law Enforcement Accountability Of Tax Administrators In X County

According to the work requirement of "one case double checks" of the State administration of taxation,2016,in a case of the fake value-added tax invoices of agricultural and sideline products enterprise,some tax administrators of the national Tax Bureau of X County were accused by the State Taxation Bureau of Province.The "one case double checks" of tax administrators in the management department of the grass-roots tax source of this article refers to:In case of theft,evasion and tax fraud in enterprises,Taxation Bureau will start the Enterprise Tax Administrator inspection on the administrator who involved at the same time.That is means a case of internal and external double check and two-way investigation.On the one hand,To check whether the taxpayer to pay taxes in accordance with the provisions of the tax law,on the other hand,to inquire the administrators ' management responsibilities for tax collection.The case of the tax department caused a large response to/frorm State Department of Taxation,in addition to deterrence and warning role,but also caused our deeper thinking.In this article,in view of the objective reality of initial stage of current law enforcement accountability in China,We specifically analyzed the tax law enforcement accountability,accountability basis,accountability and other related elements,to explore the problems in tax administrator's accountability for law enforcement,and proposed the change from " power accountability" to " system accountability ",as well as a bold idea of accountability and a series of suggestions to improve the accountability deficiencies,which aimed to find a fair and reasonable accountability of the long-term mechanism.