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The Study of Our Country’s Tax Administrative Award System

Author: XuZhouKun
Tutor: XiongShiSheng
School: Jiangxi Normal University
Course: Constitutional and Administrative Law
Keywords: administrative award tax administrative award legal thinking incentive mechanism balance theory
CLC: D922.1
Type: Master's thesis
Year: 2010
Downloads: 93
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Abstract

With the rapid development of socialist market economy and further change of government function, traditional enforcing administrative action has already been unable to meet the demand of economy development and social progress. By contrast, the trend of non-enforcing administrative action is becoming inevitable due to the administrative action effect is on the decline. The administration attempts to adopt comprehensively non-enforcing and granting benefit administrative methods such as administrative reward, administrative guide, administrative contract and so on which are characterized by human-oriented, equal consultation, Incentive-induced. Tax administration award as a typical non-enforcing administrative action is by definition that tax administration initiatively implements some effective action to guide opposite person for administration using administrative award to prompt tax administration benign development.Thus, tax administration has to face new issues such as how to make up a effective tax incentive mechanism, how to build a perfect tax administrative reward systems and how to fully exert a deserted role a tax administrative reward systems should have to motivate tax administration management well and orderly. Drawing on the experience of former research, this essay tries to construct a basic tax administrative award system and makes a deeper analysis of pros and cons existing in tax administrative award system. On the basis of rational analysis some advisable proposal are made in the hope that these people can gain some benefit in the process of theoretical research of tax administration award and practical activities of tax administration award. This body is divided into seven parts.The first part: introduction. It simply introduces the background, current situation and significance of tax administrative award system. The second part: the main point of tax administrative award system. Some basic theoretical issues like the concept, property, function, classification, etc will be discussed in this part. To systematically analyze the tax administrative award we can have a fully understanding to administrative award system.The third part is about the theoretical origin of tax administrative award system. At theoretical level the validity and rationality existed in tax administrative award will be illustrated. It will also be stated in terms of economic basis, administrative law basis, administrative basis of tax administrative award system.The fourth part talks about the basic content of tax administrative award system. It mainly discusses the content of tax administrative award system, illustrates the operating condition of tax administrative award system and investigates the current tax administrative award system from practical point of view. And it also paves the way for the study current situation and existing problems of tax administrative award system in the hope that some problems can be found to imperfect tax administrative award system. This part analyzes tax administration in terms of legal basis and tax administration’s subject, object, content, etc.The fifth part is about the current situation and existing problems of tax administrative award system. How about the tax administrative award system applies in the tax administrative management field? How its value is fully developed? This part focus on current situation of tax administrative award system from which the disadvantage of tax administrative award system can be found. On the basis of rational analysis of the causes of its negative effects some clues can be provided for the rule of law of tax administrative award system.The sixth part talks about the legal thinking of how to perfect tax administrative award system. From the above analysis of flaw and weakness, some policies are needed in our country to improve our country’s tax administrative award system and to make sure it go on the track of sound progress is a demanding task in the process of constructing administrative law. In this part, in order to solve the issues existing in tax administrative award system, all these problems are analyzed and illustrated in the hope that our country’s tax administrative award system can be improved.The seventh part is conclusion.

The Study of Our Country’s Tax Administrative Award System

Abstract

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