Analysis of the institutional features of the tax inspectors to explore law enforcement

[Abstract] tax audit tax collection system is to last a 'gateway', charged with the task of combating tax evasion, tax laws for the maintenance of dignity, to create a fair, just and harmonious tax environment, the protection of national revenues, and promoting the socialist market healthy and orderly development of the economy plays a vital role in this paper from the tax audit system of enforcement of regulations, procedures and responsibilities to start, in-depth analysis of the characteristics of the tax audit law enforcement system, hoping for industry and commerce, customs, securities regulation and other administrative regulatory the work of inspiration and help.

[Keywords] tax inspectors, law enforcement, institutional, characteristics

Good order and the rule of law and tax environment of fair competition and a market economy an important guarantee for the healthy development. The tax inspection department as against tax-related crimes, to maintain the order of taxation of force, must be strictly regulated by tax inspectors enforced to safeguard the seriousness of tax laws and tax fairness and justice, to promote economic health and orderly development.

First, an overview of the tax audit

Tax audit, the tax authorities according to law, taxpayers and withholding agents to fulfill tax obligations, tax obligations and other tax withholding obligations to inspect and handle all the activities it is able to achieve the state's tax functions as a means tax audit into the daily inspection, special inspection, project inspection, etc. The basic task is to investigate in accordance with state tax laws and regulations, tax violations, protect the tax revenue, tax revenue to maintain order and ensure the implementation of tax law. the tax audit system is an important component of tax collection system some.

14th Party Congress clearly proposed the establishment of socialist market economic system goals for the establishment of socialist market economy and development, China in 1994 was tax reform. The basic principles of this reform are: a single tax, fair tax negative, simplifying the tax system, a reasonable separation of powers, streamline relationship to meet the tax system reform, proposed the establishment of a clear declaration, agents, inspectors trinity new system of tax collection, highlighting the status and role of the tax audit. the main force to the tax authorities transfer tax audit, since then, China's provincial and tax authorities into two, divided into two major national tax and local tax systems, the corresponding tax audit agencies into two, divided into the Tax Inspection and Tax Inspection In accordance with the 1994 tax reform, the goals, to speed up the tax laws and regulations, and gradually form the tax legislative, judicial, law enforcement independent of each other, a new mechanism for mutual restraint, and the formation of laws and regulations, collection, inspection, review, litigation coordination constraints a new pattern.

Second, the tax audit regulations

Tax audit tax audit regulatory system is the fundamental legal basis for law enforcement, which consists of laws, regulations and departmental rules and regulations constitute. Divided according to their functions, divided into substantive law and procedural law. Substantive law is to determine the tax laws, the main provisions of the taxes levied, tax, tax items, tax rates, tax location, at present, China's tax law provides for five major categories 19 kinds of taxes. Procedural law refers to the tax management regulations, including tax administration law, procedural law, tax, invoice management law, the Organic Law of the tax authorities, tax Dispute Resolution Act, the tax audit procedure law in the procedural law, procedural law, accounting tax audit important role, both as a tax inspector to provide law enforcement standards and norms, but also for the taxpayers to protect their rights.

(A tax audit based on law enforcement

1. Tax inspector general provisions of administrative law enforcement

Tax inspectors are law enforcement, and therefore should comply with the administrative enforcement of universal law, such as <<the Administrative Punishment Law >>,<< >>,<< Administrative Procedure Administrative Review>> and so on.

2. Tax audit provisions of administrative law enforcement industry

'Tax Collection and Administration Law of the People's Republic>> laws and regulations of the tax audit is the highest level, is the fundamental law of the tax audit, <<People's Republic of Tax Collection and Administration Law Implementing Rules>> is a tax inspection regulations of the second level, is The main basis for the tax audit enforcement. Also check with the relevant tax laws and regulations there <<check the control provisions of the economic enterprise >>,<< authority archives business-building standards>> and so on.

According to <<tax collection law>> and <<Tax Administration Act Implementation Rules>>, the State Administration of Taxation of the <<Law and its implementing rules on the collection method of implementation>>, on the level of tax collection made the main principles provisions in accordance with the 'implementation method>> to develop and improve a number of specific regulations 30 to form a complete legal system for the tax audit of these regulations is divided into two categories: one is the tax audit management system, and the other is a tax inspection of law enforcement system.

Tax audit management system, including: tax audit plan system, tax audit assessment system, tax auditing work reporting system, the tax law enforcement responsibility system, an accountability system for erroneous tax, tax cases, monitoring and management measures, tax audit of funds management practices, inspectors hierarchy, law enforcement personnel qualification system, file management system.

Tax audit enforcement system, including: reporting cases of illegal work system, law system, case investigation, an investigation of the case law system, review the system of tax inspectors, tax inspectors monitoring system, information disclosure system, four separate systems.

Third, the tax audit procedures and responsibilities of law enforcement

(A) the tax audit enforcement procedures

China's mode of enforcement of the tax audit is the Chief law enforcement, tax audit procedures are divided into general procedures and summary. The general procedures and summary of the main difference is whether the filing, those who meet the filing standards applicable to cases of general application, other cases apply the simplified procedure. The general procedure including audit case selection, audit implementation, audit trial, the inspectors perform four-part content and follow the 'division of responsibilities, mutual coordination and restraint,' the principle of effective operation.

(Two tax audit enforcement responsibilities

Enforcement of the tax audit is divided into daily inspection, special inspection and project inspectors to daily check of the tax inspection system mainly to special inspection and project inspectors for the add. Routine inspection, special inspection by the provincial (Urban Audit Bureau has developed and arrangements , issued to the City (County Executive of the Audit Bureau. Tax department under the State Administration of Taxation business or governmental request, the need for a tax or some aspect of tax administration make a special inspection, the inspection shall be in writing matters, cross- Audit Bureau arranged to include special inspection plan for implementation. at all levels of project inspection by the Audit Bureau of major, and the main Audit Bureau at all levels of reported and assigned by superiors received the various tax audit.

Fourth, the law enforcement system is characterized by the tax inspection

(One from the legislative perspective, the tax inspector substantive law and procedural law were enacted and promulgated

Tax audit of the laws and regulations not only focus on the substantive law, procedural law and pay more attention not only on the five major categories of 19 kinds of taxes were the physical aspects of the detailed provisions, including laws enacted by the NPC, the State Department to develop regulations and the State Administration of Taxation regulations, etc., but also for the tax audit program has also made specific norms, such as developed by the National People's Congress <<Tax Administration>> the subject of enforcement of tax inspectors, law enforcement authority, law enforcement personnel and administrative rights and relative obligations under the jurisdiction of the case, the tax inspection authorities at all levels of the relationship between the content and legal responsibility to make the provisions for the implementation of the Act with the State Council formulated the <<Tax Administration Act Implementation Rules>>, and made more of the above specific clearer explanation. State Administration of Taxation by Tax Collection and Administration Law and its Implementing Rules of the requirements, develop and improve more than 30 regulations on tax audit, to form a complete, standardized, specific tax audit regulations, the tax inspectors to do, 'there are laws to follow,' the tax inspection authority, mandatory, enhanced operability.

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In taxation, industrial and commercial administration, customs, the Commission, the CBRC five administrative law enforcement departments, only the tax inspection laws and regulations of substantive law and procedural law were developed, were issued, other administrative departments are the substantive law based on inspection and enforcement Procedure Act, the laws and regulations in an inside. substantive law and procedural law were developed, respectively, promulgated, substantive law is conducive to tax flexibility, it helps to maintain the stability of the Tax Procedure Act.

(B) from the main view of law enforcement at all levels and all levels of the Inland Revenue Department Tax Audit Bureau is an independent law enforcement body
According to Tax Collection and Administration Law and the provisions of the Regulations, at all levels of the Inland Revenue Department tax law enforcement body, but also the tax inspection bureau at all levels of tax law enforcement body, but have focused on the content of all levels of administrative law enforcement contents of the Inland Revenue Department include: tax registration, invoice management, tax collection, sources of tax revenue control, etc. at all levels of administrative law enforcement inspection bureau Inland Revenue Department is primarily aimed at tax examination, inspection and administrative penalty cases, although all levels of Tax Audit Bureau at all levels a department under the Inland Revenue Department, but law enforcement powers of its independence, Tax Audit Bureau at all levels can be made independently of external administrative penalties, handling administrative reconsideration, administrative litigation in which the tax audit system is different from the industrial and commercial administration, Customs, the Commission, the CBRC and other administrative law enforcement departments inspection system, a notable feature. (three from the law enforcement authority to see, the tax inspector has to adapt to their targets a wide range of administrative enforcement authority
According to Tax Collection and Administration Law and its implementing Rules and Regulations: Tax inspectors have been adjusted to the individual production units and business premises, goods storage places, railway stations, docks, airports, postal enterprises, banks and other units and obtain the relevant documents, evidence and information power, have asked the surveyed units and individuals ordered to provide information and power, had asked to be tax investigation units and individuals to provide guarantees of the power, freeze investigation units and the power of personal deposit accounts, there is seizure, attachment of the surveyed units and personal products, goods and other assets of the power, notify the exit administration to check the power of the surveyed individuals exit, there is deduct the units and individuals under investigation deposits in financial institutions, the power shall have the auction, the sale of units and individuals under investigation commodities, goods and other assets of the power, subject to the powers of the tax late fees, have to make up for tax violations taxes, fines, confiscation of illegal gains power, there will be suspected of a crime to public security organs of power.

These powers are with the tax inspector to investigate and punish tax violations, to protect tax revenues, to maintain the order of taxation, tax law to ensure compatible goals in taxation, industrial and commercial administration, customs, the Commission, the CBRC and other five in the administrative law enforcement departments, has the power to tax audit is the most widely used and only has to match with the target of law enforcement law enforcement authority in order to make the tax inspector has the authority, as 'a toothless tiger.'
(Four from the institutional perspective, the provincial bureau following the implementation of tax inspectors at all levels 'vertical leadership' to ensure the unity of the tax audit
Tax for the maintenance of the unity, consistency of enforcement, the State Administration of Taxation on tax authorities at all levels were clearly defined institutional setting: the provincial tax authorities to implement the following 'vertical leadership' of the management system. Region (city, county (district The Inland Revenue Department's institutional setting, cadre management, staffing and expenses incurred by the provincial (autonomous regions and municipalities tax vertical management at all levels of foreign tax inspection bureau is an independent law enforcement agencies, domestic institutions at all levels under the Inland Revenue Department, the implementation of 'vertical leadership' of the management system and it reflected in the Tax Audit Bureau at all levels to implement centralized management of audit work, the implementation of various tax check a channel layout, a variety of tax audit, the information, data, out of a department, the implementation of tax inspectors. ' powers 'of the vertical centralized management.

(Five from the responsibility of the configuration view, the tax inspectors' powers ','****' and 'property rights' truly vertical centralized management
Not '****' and 'property rights' guarantee, the tax inspection 'powers' vertical leadership and centralized management difficult to implement this end, in '****', the Department Audit Bureau of cadres at all levels personnel management by the provincial Department of vertical management, assessment and audit cadres of other separate assessment of tax cadres, according to the characteristics of a separate tax inspection work to develop assessment methods for assessment. inspectors to the qualifications system, qualified to undertake the inspection work. In the 'property right', in order to ensure that the tax inspector handling the case is made for the inspection law. Work from the actual needs of the tax audit, collection of the check up from the audit of income and revenue from fines put back in check by a certain percentage of funds, earmarked account management. This will ensure the audit funding for casework needs, but also to strengthen the collection of taxes enforcement cases and fines. With 'man' and 'wealth' of the guarantee, the tax inspector's 'thing' can be successfully carried out.

(Six from the application of science and technology perspective, the application of modern technology to make the tax inspection work efficiency is greatly improved
In order to meet 'to tax returns and optimization services-based, relying on computer networks, centralized collection, focusing on inspection' of the new model of tax collection needs, the State Administration of Taxation on tax audit management information system attaches great importance to the construction, issued a document requirements in the national tax system to promote 'tax audit management information system.' The system covers the case from the election, filing, planning, investigation, trial to the full implementation of the tax audit process, the system of tax inspectors by law enforcement to implement the whole process monitoring, minimize the occurrence of erroneous, and for the inspection work of the various aspects of the assessment provides an objective basis, which greatly improves the efficiency of the tax audit.

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