Research On The Path Of Precise Law Enforcement Of Tax Authorities Under The Background Of Smart Taxation

Early 2021,The general office of the CPC Central Committee and the general office of the State Council issued Opinions on further deepening the reform of tax collection and management.The thesis requires all regions and departments to conscientiously implement it in light of the actual situation.The concept of “Precise law enforcement” was clearly put forward for the first time.It thesis suggests that we should make efforts in improving laws and regulations on taxes and fees,standardize tax law enforcement strictly,improving the accuracy of tax law enforcement constantly,strengthening regional coordination,strengthening internal control and supervision to continuously improve the tax law enforcement mechanism.But for the specific implementation methods,it is still to be explored by local tax authorities.At present,the grass-roots tax law enforcement are faced with a serious problem that discretion of administrative penalty index are not divided,different judgments were made in the same kind of tax inspection cases,empirical law enforcement is common,“ one size fits all ” law enforcement.All of this has greatly increased the risk of law enforcement and the possibility of losing the administrative reconsideration.and also it is not conducive to protecting the legitimate rights and interests of taxpayers and payers.As the vigorous development of Internet,cloud computing,big data and the other technologies,the digital transformation of tax administration has become the focus of tax authorities all over the world.And gradually evolved into a new trend of tax collection and management transform.As one of the earliest cities in Hebei Province to carry out the construction of “smart tax”,X city is at the forefront of exploring “ smart tax ” construction,which committed to refining tax service through “smart tax”,strengthen tax risk monitoring,improve the method of tax law enforcement,continuously improve the tax satisfaction and compliance of taxpayers and payers.This thesis takes the “precise law enforcement” of grassroots tax authorities under the background of smart tax construction as the research object,on the basis of reviewing the existing literature,based on the theory of social precise governance,conduct a field survey on the law enforcement of the grass-roots tax authorities in X City,Hebei Province.It describe the precise law enforcement of X city’s grass-roots tax authorities from three aspects: the exploration and application of the modernization of collection and management technology,the unification of law enforcement standards,and the refinement of discretion rules.And select the typical cases in the grass-roots tax law enforcement activities to analyze.It is found that there are “imprecise” performance of law enforcement,such as empirical law enforcement,arbitrary law enforcement,and it difficult to achieve accurate analysis because of complex information systems.Besides,the thesis discovery that the main reasons for the“imprecision” of tax law enforcement are: incomplete information construction,imperfect legal and regulatory system,insufficient refinement of discretion rules,outdated legal concept of law enforcement personnel,etc.On this basis,it proposes practical paths to optimize accurate law enforcement,such as improving the modernization level of tax collection and management technology,strengthening the coordination and co-governance of multiple entities,improving the tax laws and regulations system,creating a guidance system for tax administrative law enforcement cases,and improving the law enforcement level of law enforcement personnel,in order to provide useful reference for promoting the standardization,preciseness and accuracy of tax law enforcement.