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Research tax administrative procedures

Author: SunJianLi
Tutor: ZhuXiaoBo
School: Dongbei University of Finance
Course: Finance
Keywords: Tax administrative procedures Carry out its Value function Countermeasure
CLC: D922.1
Type: Master's thesis
Year: 2005
Downloads: 172
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Abstract

Tax administrative procedures for tax administration must be followed in the implementation of the tax administration acts and steps as well as the implementation of these methods and the time and sequence of steps , working procedures must be followed in the process of tax collection and management . Established for the purpose of tax administrative procedures in addition to the protection of the legitimate rights and interests of the taxpayer , more importantly, in order to constrain the behavior of the enforcement of the tax authorities to reduce the arbitrariness of enforcement of tax laws dignity . As an important part of the national administration , tax administration has increasingly become the focus of attention , and taxes according to the rule of law , to achieve an important part of the administrative rule of law . Strict taxes according to its essence, according to the legal procedures of Tax , that in accordance with the law to comply with the tax administrative procedures . In recent years, China's tax implement \However , from the point of view of the practice run , administrative law and tax law , regulations and rules on tax administrative procedures strictly limited , but in practice there are still many problems . Purpose of the writing of this article , is the hope that, through theoretical analysis and research on the issue of tax administration procedures to improve society, especially the tax authorities and their staff on the understanding of the tax administrative procedures , and thus in the right to establish the relationship between both sides , and maintenance the premise of the legitimate rights and interests of the taxpayers , improve the efficiency of tax administration . This paper discusses four aspects : First, the basic theory defined on the basis of the tax administrative procedures set forth by law to comply with the tax administrative procedures and taxes according to the relationship proposed by law to comply with the tax administrative procedures is the basis of the tax according to law and important content; reveals carry out its value function of the tax administrative procedures ; Third, the analysis of the status quo of China fulfill its tax administrative procedures , pointed out the problems and shortcomings of our country comply with the tax administration procedures ; problems , on how to promote our brief response by law to comply with the tax administrative procedures and made traditional concepts such as transformation , improve the tax administrative procedures legislation to strengthen oversight of the tax administrative act , serious tax enforcement perspective design .

Research tax administrative procedures

Abstract

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