| The tax law enforcement of grass-roots tax authorities is an important factor to accelerate the modernization process of tax administration.In recent years,China has continuously introduced "tax and fee reduction","support resumption of work and production" and other dividend policies.As an important part of the tax system,the grass-roots tax authorities are in direct contact with the vast number of taxpayers,and all their functional departments are actively responding to implement the national policies.With the deepening of tax law enforcement,tax law enforcement issues have gradually emerged.In order to fundamentally solve these law enforcement issues,it is necessary not only to strengthen the legal concept of tax law enforcement personnel and other internal factors,but also to establish a set of perfect and feasible management mechanism to prevent tax law enforcement issues.With Ningcheng County Tax Bureau as the research object,this thesis analyzes the current research situation at home and abroad.Based on the current law enforcement situation of Ningcheng County Tax Bureau,this thesis analyzes the law enforcement issues and causes of Ningcheng county tax bureau by means of literature investigation,quantitative analysis and investigation method.Ningcheng county tax bureau put forward the problem: in the process of law enforcement of tax law enforcement mechanism is not sound,the irregular procedure of the tax law enforcement,tax law enforcement and criminal justice thesis analyzes,basic tax law enforcement team construction,and then from the tax law enforcement system,standardize the procedures of tax collection and administration,strengthen the reduced cohesion,improve the level of business tax law enforcement officers four aspects for grassroots taxation organ in the tax law enforcement of law enforcement issue countermeasures and Suggestions. |