Research On The Law Enforcement Dilemma And Countermeasures Of Grassroots Tax Departments

As an important support for promoting the modernization of the national governance system and governance capacity,the construction of a law-based government is a key task at present and in the future.Promoting the construction of a law-based government will help government departments adhere to the rule of law,discharge their duties more scientifically,handle their relations with the market and society more rationally.However,in the process of promoting the construction of a law-based government,it is inevitable to encounter some difficulties and problems.These difficulties and problems are reflected in the tax departments,which are manifested as the law enforcement dilemma of the grassroots tax departments.This law enforcement dilemma has negative effects on the grassroots tax departments to fulfill their statutory functions and carry out tax enforcement.Tax departments shoulder important functions.How to define the boundary between law enforcement and service can reflect how tax departments weigh and consider their economic functions and public service functions.Therefore,the research on the law enforcement dilemma of grassroots tax departments is also based on the need to accelerate the transformation of government functions.With the further deepening of tax collection and administration reform,there is a constant game among various stakeholders,and the final game results will be transmitted to the "nerve endings" at the grassroots level,and the law enforcement dilemma as a specific form.Taking county A tax bureau as an example,this paper studies the law enforcement dilemma of grassroots tax departments,uses street-level bureaucrat theory and administrative contracting system theory to analyze the causes of law enforcement dilemma of grassroots tax departments,and puts forward suggestions and countermeasures from three dimensions of law enforcement subject,object and environment.The study found that the law enforcement difficulties faced by grassroots tax departments are externally manifested as the pressure from local governments and the public,and internally manifested as the imperfect assessment mechanism and law enforcement ability.From the perspective of the causes,on the one hand,under the administrative contracting system,the different interest pursuit of "stripes" and "blocks" leads to the conflict of goals,which is transformed into the law enforcement dilemma of grassroots tax departments through the distribution and reinforcement of layers.On the other hand,in the face of excessive task pressure and serious lack of incentives,law enforcement officers of grassroots tax departments,as street bureaucrats,will make value behavior choices between organizational goals and personal goals,which further aggravates this law enforcement dilemma.The research shows that the law enforcement dilemma faced by grassroots tax departments not only involves the relationship between organizations,but also involves the relationship between organizations and individuals.Because the process of reform inevitably involves the conflict and adjustment of interest relations,so to resolve the law enforcement dilemma of grassroots tax departments,it is necessary to solve the relationship between these two aspects.In this regard,the paper puts forward suggestions and countermeasures to resolve the law enforcement dilemma of grassroots tax departments.At the level of law enforcement subjects,it is suggested to deal with the internal relations of grassroots tax departments by improving the support of the rule of law,optimizing the allocation of resources,and strengthening capacity building.At the level of law enforcement objects,it is suggested to strengthen the guidance of tax law compliance and strengthen the daily supervision of tax sources,so as to deal with the relationship between grassroots tax departments and taxpayers.At the level of law enforcement environment,it is suggested to strengthen the law enforcement support horizontally and vertically,deal with the relationship between "blocks" and "stripes",strive for the law enforcement support of local governments,other departments,all sectors of society and superiors,actively build a market-oriented and law-based tax business environment,and better play the role of the tax department.