Research On The Construction Of Tax Enforcement Settlement System

The construction of a country governed by law is a profound revolution in China’s national governance,and the rule of law will continue to promote the pace of building a country governed by law,and adhere to the rule of law,which is inseparable from the reform and progress of the legal system,law enforcement methods,and judicial system,and the improvement of the legal system is one of the important ways to promote the rule of law.In recent years,the reform of China’s tax legislation has made great progress,and the tax law system is relatively perfect,but there are still legal gaps in the part of tax law enforcement.Administrative law enforcement is becoming more and more important in the process of national governance,the procedural provisions of administrative law enforcement are mostly concentrated in administrative law,the implementation of the tax law also needs tax law enforcement to complete,the legal structure is the intersection of administrative law and economic law,tax law enforcement methods and administrative law enforcement methods have similarities,but through different laws,will cause tax law enforcement and administrative law enforcement in the methods and means of conflict or vacancy.The connotation of the settlement system is that the subject of the settlement has some difficulties in performing obligations and assuming responsibility while the other party gives up part of the rights and interests,and the two parties re-agree on the content of the rights and obligations that can be performed and reach an agreement,which is a compromise and concession of one party.There is also a need for reconciliation systems to improve efficiency in the area of tax law.The functional role of the tax law has an impact on the country,society and individuals in all aspects,the basis for the realization of the function of the tax law is tax revenue,and the state forms fiscal revenue through tax legislation,which is the basic function of the tax law.China’s tax law legal system is composed of tax entity law and tax procedure law,the tax entity law mainly clarifies the tax elements,and the tax procedure law mainly clarifies the tax procedure.The Tax Procedure Law stipulates the authority of some taxing authorities,tax declaration procedures,tax inspection innovation and legal responsibility,etc.,and the taxing authority exercises the power of taxation on behalf of the state,however,there will be disputes in the process of taxation,tax settlement is based on the settlement of tax disputes,tax settlement can improve the efficiency of tax dispute settlement,and the establishment of a tax settlement system has its rationality and necessity.In the tax procedure law to construct a settlement system is feasible in theory and practice,in China’s civil justice field,reconciliation is very common and plays an important role in the resolution of civil disputes,in China’s tax administration field,the theoretical research of tax reconciliation is relatively sufficient,the practice of tax settlement has examples to follow,but there is a lack of relevant research on the construction of the system.The construction of the system requires sufficient theoretical and practical preparation,and from this point of view,China has laid the foundation for building a tax reconciliation system.From the legislative level,it is necessary to add and revise the institutional framework for tax reconciliation,from the perspective of law enforcement,it is necessary to set up specific procedures for tax reconciliation,and from the judicial level,it is necessary to gradually improve the relevant procedures and specific content of tax settlement,so that taxation and administration,taxation and justice achieve breakthroughs in the settlement system,better solve tax disputes,and give full play to the functions and roles of tax law.There are five parts to this paper,the first part is an introduction to the writing background,determining the necessity and feasibility of the research topic,and using scientific research methods to conduct research.The second part is about the basic theory of tax enforcement settlement,clarifies the concept of tax enforcement settlement by means of textual analysis and combines tax law,administrative law,substantive law,procedural law,etc.,and distinguishes it from its similar concepts by comparison,and analyzes the nature and characteristics of tax enforcement settlement on this basis,and provides basic theoretical support for tax enforcement settlement within the scope of legal practice and legal theory.The third part is the analysis of the legal practice of tax settlement in other countries and regions,tax settlement is involved in the legal system outside mainland China,and is different in civil law and common law countries,through comparative research,we analyze the tax settlement systems and cases of Germany,the United States,the United Kingdom and Taiwan in the same era,and provide experience of the construction of China’s reconciliation system from the perspective of comparative law.The fourth part is the case analysis of tax enforcement settlement,which is not clearly and directly affirmed in the legislative link of tax enforcement settlement,but there are examples in the practice of tax enforcement,and the study of relevant cases can summarize the practices in settlement practice cases and provide experience for system construction.The fifth part is about the countermeasures for the construction of the tax enforcement and settlement system,and the construction of the tax enforcement and settlement system needs to be considered from the two parts:substantive norms and procedural norms,corresponding to the structure of the tax entity law and the tax procedure law,the specific regulations need to take into account the distribution of rights,obligations and responsibilities of taxpayers and tax authorities,and also need to consider the corresponding procedural norms and supervisory norms.