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The Research in Revising the Tax Collection Administration Law

Author: ChenJingZuo
Tutor: ZhangSong
School: Jilin University of Finance and Economics
Course: Economic Law
Keywords: The Law on the Administration of Tax Collection Legislative concept Rules of procedure Protection mechanisms Right Power
CLC: D922.22
Type: Master's thesis
Year: 2011
Downloads: 115
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Abstract

China's current \interest in promoting economic and social development, has played a positive role. However, with China's rapid economic and social development and constantly improve the level of the country as a whole and the rule of law, deepening reform and adjustment of the tax system, tax collection and management environment has changed dramatically, the practice of tax collection and management, there have been many of the existing Tax Administration Law \and difficult even blind spots, \This article is based on \appear in many problems, such as its legal position is not clear, there is a legal vacuum in the tax administration under conditions of informatization, has not been established system of protection of the rights of taxpayers, tax administration program design of the system is imperfect, tax administrative assistance system is not sound tax jurisdiction provisions such as blank. \Combination of past experience and lessons learned from the implementation of the Tax Administration Law \The paper is divided into four chapters, and a closing, the first chapter by analyzing the amendments to the Tax Administration Law \\Therefore, in addition to the clear positioning, the associated supporting laws and regulations should also be timely to be perfect. Chapter II combined with realistic collection and management problems encountered, set the analysis of the Tax Administration Law \From the reporting, collection, inspection procedures to analyze the existing problems in practice, discusses the necessity of perfect the rules of procedure of the Tax Administration Law. The third chapter is from a well-structured system of rules, institutional settings and other aspects of the problem are discussed, indicating the need for a reasonable standard tax authorities power. Chapter modify and improve the Tax Administration Law \Although the Tax Administration Law for the first time in legislative form taxpayers' rights, on its System Construction, however, there are many problems, it is difficult to form an effective protection of the legitimate rights of the taxpayer. Should, modification of the Tax Administration Law \Conclusion modify the direction of the Tax Administration Law \To amend the Tax Administration Law, \combined with the practical problems encountered, committed to pragmatic discourse, in order to make a few suggestions for further modifications of the Tax Administration Law for the legislative and executive departments Reference.

The Research in Revising the Tax Collection Administration Law

Abstract

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