Research On The Implementation Of “No Punishment For The First Violation” Policy Of Tax System In Baotou

With the change of domestic and foreign economic situation,the law enforcement methods of tax department has faced new challenges.The law enforcement methods in the past,for example,extensive pattern and uniform,is increasingly unable to meet the requirements of national economic development.The tax department has also begun to reflect on the problems in the law enforcement process,and has introduced a series of measures to change the law enforcement methods.The "no punishment for the first violation" policy has emerged.As a beneficial practice for tax department to build a law concept which is taxpayer-centric,it conducive to the tax department to further change the way of law enforcement.In recent years,with the transformation and upgrading of national economy,the economy of Baotou has been greatly impacted,which has brought severe challenges to the tax system of Baotou.How to adapt to the new economic development situation,further change the law enforcement methods and improve the implementation of policies has become an urgent problem to be solved in the tax system of Baotou.This paper selects the policy implementation of "no punishment for the first violation" in the tax system of Baotou as the research object.Based on interviews with the staffs and taxpayers of the tax system of Baotou,using the Smith’s model of policy implementation process,this paper finds problems in the policy implementation of "no punishment for the first violation" in the tax system of Baotou,such as imperfect policy formulation,insufficient ability of executive agency,lack of attention of target groups and restriction on the implementation of policy environment,and analyzes the causes of the above problems from four aspects of ideal policy,executive agency,target group and resources and environment.Combining with the above analysis,the countermeasures are proposed from four aspects of optimizing the "no punishment for the first violation" policy content,improving the "no punishment for the first violation" policy execution,strengthening the "no punishment for the first violation" execution effect and improving the "no punishment for the first violation" policy environment perfect path to resolve Baotou city tax system "no punishment for the first violation" problems existing in the policy implementation,so as to promote policy implementation effect is further improved.