On The Tax Legalization Of The Basic Level Tax Authorities In County W

Basic level tax authorities are ultimate responsible units and propellers of the tax function of the country,and a core drive of tax administration in accordance with the law.As the subjects of administration that come into contact with taxpayers directly,they guarantee the implementation of laws and regulations on taxation,protect taxpayers’ legal rights and interests and safeguard the state’s tax income.Research of the positive role of basic-level tax authorities in W County in the practice of tax legalization and existing problems therein could help us better clarify the connotation of tax legalization,look deeper into the principle of statutory authority and find more effective ways to enhance tax compliance.In this paper,with literature review,case analysis,statistical analysis and other methods,main actions taken by grass-roots tax authorities in W County for tax legalization and major achievements made were discussed from the perspective of power check and tax compliance on the basis of related research results.Moreover,problems existing in the practice of tax legalization in W County and the reasons behind were analyzed from the corresponding supervision and accountability mechanisms,the comprehensive quality of tax officers,taxpayers’ tax compliance and other aspects,on top of which targeted suggestions were proposed in the end.