Research On The Legal System Of Tax Assessment In My Countr

At present,China is in the stage of reforming the fiscal and taxation system,and the reform of tax collection and administration system is being comprehensively deepened,and the tax approval system is an important link of the tax collection and administration system.At the same time,the tax approval system is also a double-edged sword.On the one hand,it protects the national tax interests and reduces the tax loss by using the power granted by the state,and is a supplementary means of checking and collecting,as well as a sharp weapon to regulate the taxation behavior.On the other hand,the essence of the approved taxation system is the tax approval authority,which is a part of the state’s taxation authority.However,due to the lack of the system of tax approval in China,the taxation authorities may abuse their discretionary power at any time,and the irregular application of tax approval will directly infringe the legitimate rights and interests of taxpayers.With the promotion of the comprehensive construction of the rule of law,taxpayers’ awareness of using the law to protect their legitimate rights and interests has been increasing,and there are more and more disputes caused by tax approval in reality.Under the background of taxation by law,if we want to reduce the friction between the state’s right to taxation and taxpayers’ property rights and balance the relationship between them,we should follow the direction of the revision of the Tax Collection and Administration Law,combine the basic orientation of protecting taxpayers’ rights and interests,and put the right of tax approval into the cage of law.The concrete research object of this article is“Tax collection and administration law” and its“Detailed implementation rules”,from the analysis of the current situation,to put forward problems,and then put forward specific suggestions for the problem,through the four parts of the tax verification system launched a study.The first part of this paper is a theoretical analysis,first of all,the object of the study-the concept of tax verification is defined,at the same time,the relationship between tax verification and the principles of tax law,the value of tax verification,etc.,it lays a theoretical foundation for the following analysis of the problems in the tax verification system and the corresponding countermeasures.The second part discusses the legislative and judicial status of the tax verification system in our country,through the specific interpretation of our“Tax collection and administration law” and“Implementation Rules” law,combined with the typical case-defa case,this paper analyzes the current situation of the tax verification system in our country.The third part further puts forward the concrete problems existing in our country’s tax approval system,mainly the stipulation is vague in the concrete application situation,and the tax approval procedure is not perfect yet,this paper analyzes four aspects of the right relief of the taxpayers,which are not unblocked and the discretion is easy to be abused,in order to put forward the corresponding solutions.Finally,the fourth part is aimed at the above-mentioned specific issues,drawing on the experience of foreign excellent governance,combined with the actual situation of our country and the theory of relevant scholars,put forward targeted and feasible strategies to improve our tax verification system,this paper mainly discusses from four aspects: the detailed application of tax verification,the perfection of procedural regulations,the optimization of taxpayers;right relief methods,and the restriction of tax authorities;discretion,i hope that through reasonable suggestions on our tax approval system to effectively improve.