Research On The Problems And Countermeasures Of Tax Law Enforcement Of Basic Tax Authorities

Tax law enforcement is an administrative act in which the tax authorities and their staff carry out the national tax laws and regulations on taxpayers in accordance with their legal powers and procedures,and connect the national interests with the interests of taxpayers.At present,due to the great changes in tax management,frequent institutional reform,and the rapid integration of law enforcement team,a series of problems have been exposed in the tax law enforcement activities of grass-roots tax authorities.These exposed tax law enforcement problems have damaged the authority of tax law enforcement of the state,damaged the interests of the state and the rights and interests of taxpayers,and affected the improvement of national governance system and governance capacity.In this paper,combined with the relevant tax law enforcement data of a city’s tax authorities,using the model of data analysis and demonstration,the problems of tax law enforcement rigidity weakening,tax law enforcement management level is low,tax law enforcement administrative capacity is insufficient,and tax law enforcement anti-interference ability is insufficient.In view of the tax law enforcement problems of the grass-roots tax authorities,this paper takes the analysis of the tax law system,tax law enforcement concept,tax law enforcement team and tax law enforcement environment as the breakthrough point to refine and decompose the deep-seated causes of tax law enforcement problems.At the same time,combining the cause analysis of tax law enforcement problems with the background of tax system reform and tax legal construction,the causes of tax law enforcement problems are promoted from isolated and single research to systematic and institutionalized research.Combining with the practice of tax law enforcement at the grass-roots level,the relevant concepts of the New Public Management are integrated into the solution of tax law enforcement problems,focusing on improving the rigidity of tax law enforcement,cultivating the concept of tax rule of law to enhance law enforcement and management ability,strengthening the management of law enforcement personnel to improve the level of administration according to law,standardizing the environment of tax law enforcement to reduce law enforcement interference,and analyzing how tax authorities should optimize existing resources,enhance tax enforcement ability of tax authorities,and properly solve tax enforcement problems.