Discussion On Tax law Tax Law

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					On the tax according to the law On the "tax according to law"

 Discussion on tax collection according to

  abstract tax is the nation's blood, is a major state revenue sources, is also an
important economic macro-control measures, under the conditions of the socialist
market economy plays an irreplaceable important role. Administration of Tax as a tax
on the basic principles and fundamental aspects of career development tax is
implementing the rule of law and building a socialist country ruled by law needs, but
also building and developing the socialist market economy, a necessary requirement.
  with a new "Administrative Law" and the promulgation and implementation of
computer and other high technology in tax collection and the extensive application,
and gradually establish the "tax returns and optimization-based, relying on computer
networks, centralized collection, focusing on audit "of the collection and management
of new models into the cause of promoting the development of new tax issues.
Therefore, the tax authorities at all levels to tax laws and regulations should be the
criterion, conscientiously perform their tax responsibilities, continue to deepen the
collection and management reform, vigorously strengthening standardized
management, and constantly promote the tax according to law, improve quality and
efficiency of tax collection.
  This combined with their own work in the liberated areas, the actual local tax, from
the "Tax Law" theory of the origin starting on the Management of water concept,
content, meaning, a new model of advanced tax collection and how to push forward
the request taxes according to the theory of some; raised from the tax authorities to
enhance training, improve the supervision mechanism, deepen the collection and
management reform, strengthening tax information, improve Xieshuihushui network,
increasing inspection efforts in seven areas comprehensively promote the Law tax
revenue to promote the continuous development of the cause.
  [Keywords]: Tax levy taxes according to the main tax revenue collection and
management of the main mode of
  new one, "Tax Law" theory of Historical Review
  tax according to law theory of historical development can be divided into two stages:
  Stage: The State Council in 1988, the national work conference on taxation for the
first time that "the rule of law taxes" slogan; in May 1989, the first national "duty to
the rule of law" seminar held in Beijing , set off to learn and implement the "rule of
law and tax" the first peak [1]. This stage, the rule of law is mainly tax revenue for the
rectification order put forward.
  second stage: With the "rule of law," the strategy has been the Eighth National
People's Congress (March 1996) and the party's fifth largest (September 1997)
recognized and established, in particular 3, 1998 the State Council issued the "Law on
the strengthening of tax administration tax strict permission notice", making taxes
according to the theory of entering a new phase.
  should be noted that, from the "rule of law, tax" and "Tax Law", this one word, a
profound reflection of the administration of taxation law from the legal
instrumentalism to a fundamental change in the value of rationality.
  2, the concept of administering the tax, meaning and significance of
  (1) taxes according to the concept of
  tax according to law, is an integral part of the rule of law, is through tax and legal
system, subject to taxation according to tax, tax principal tax law, tax law so as to
achieve the status of [2].
  (b) taxes according to the content
, Clear tax and Rule of Law between the part and whole, local and global relations.
Administration of Tax only in the context of the rule of law and the rule of law as a
subsystem of the overall systems engineering project in depth. As the International
Monetary Fund, the Department of Legal Affairs, the Panel noted, "the rule of law is a
concept beyond the tax. Taxes according to the legal system depends on the
development, but the tax law in this area demonstrates the advantages and
requirements of [3] . "
  2, highlights the core of administering the tax and means - tax and legal system. The
legal system itself is a tax, including legislation, law enforcement, judicial and
law-abiding and law and supervision entity, including, its content is extremely broad
and rich.
, Pointed out the taxes according to the basic objectives to be achieved - "principal tax
tax law, tax principal tax law" and the fundamental goal - "Tax the rule of law."
, Will be "the main tax revenue according to law" put "Taxpayer tax according to law"
before, that the key is that the former Tax Law.
, According to the law that taxes and tax law relationship between the two: the former
is the means, the latter is the goal; the former is a process, which is the state.
  (3) tax according to law the meaning of
, From the "rule of law and building a socialist country ruled by law," the strategic
view. The party's "15 Great" have "the rule of law and building a socialist country
ruled by law" as the Party leads the people a basic strategy of governing the country.
General Secretary Jiang Zemin in his report: "All government agencies must be
according to law, effective protection of civil rights, the implementation of law
enforcement accountability and performance evaluation. [4]" tax work as an important
state economic work and the major macroeconomic means, of course, be in
accordance with law. In fact, the tax according to law is the rule of law and an
important part of local practice.
, From the objective of developing the socialist market economy, asked to see. Public
ownership dominant and diverse economic sectors develop side, which is the primary
stage of socialism in China's basic economic system, and make common development
of various economic sectors, diversified forms of public ownership, tax laws must be
uniform, fair tax , for various economic sectors to create a tax environment for fair
competition, which raised from the objective to strengthen the requirements of
administering the tax. Only the strict implementation of tax laws, strengthen tax
collection, law enforcement standard, timely and effectively investigate and deal with
various tax offenses, can ensure a variety of ownership Jingjizhenzheng identical
starting line with fair competition, to promote the socialist market economy healthy
and orderly development.
, From the inherent property tax to see. With the political power of the state tax
revenue, according to legal standards, mandatory, free access to a form of revenue.
Inherent in such a compulsory tax, free of the decision itself indispensable to the rule
of law, especially in the development of the socialist market economy, enterprises will
gradually become their own decisions, self-financing, self-development,
self-discipline of independent commodities producers and operators. Relationship
between the state and enterprises, mainly through the distribution of means to achieve
revenue and tax or regulate excessively high incomes and alleviate social conflicts of
an important means of unfair distribution.
, From the inner thinking of the New Tax Administration asked to see. State
Administration of Taxation that "the rule of law, fair and civilized, efficient" new era
of taxation and ideas, the "rule of law" was placed in the first place, we can see its
importance. Tax authorities must seriously implement tax laws, not self-organization
of writing or abuse of power, the law and to the right to substitute the law made on
behalf of the law; taxpayers must conscientiously fulfill the obligation to pay tax
according to law.
  3, Administration of Tax and tax collection and new models
  (a) the taxpayer reported and paid their own taxes according to the prerequisite for
  tax is a subject of clear legal obligations to distinguish between the primary
condition. Throughout the history of tax collection, we have always stressed that
taxpayers must pay taxes according to law. But eventually will not implemented and
the underlying crux of the Taxpayer did not place, cause is due to the form of tax
administration. Specifically to deal with the presence of members of a system of pipes
so that taxpayers can not escape the tax nanny - specifically to deal with staff, as
nursing is inseparable from the mother's infant child, and the tax that taxpayers should
be responsible for managing their own staff on the handling of tax-related matters to
blanket , the main tax resulting confusion. [4] to determine the new tax collection
model to the taxpayer reported and paid based on their own, members of management
responsible for managing a system of cancellation, change management face to face
counter nanny jobs, the tax payable by taxpayers on their own terms, to declare their
own tax processing, and declarations of authenticity, the accuracy of tax calculation,
declaration data integrity, timeliness of reporting taxes bear the corresponding legal
  (b) the tax authorities shall levy taxes according to law the basis for the realization of
  tax law includes tax authorities and taxpayers pay taxes according to tax law. Tax
authorities to urge taxpayers to pay taxes according to law, law enforcement must be
regulating their own behavior; to promote the main tax in place, must position itself to
establish the appropriate management model; to draw the legal responsibility of both
tax collectors and taxpayers, have to clear their powers and duties. The new model
requires tax collection on the computer network support, centralized collection,
focusing on auditing, which was designed tax authority to regulate law enforcement
structures and forms of scientific administration. Centralized collection is not only a
form of conversion, but also organizational models, change management mechanism
is a necessary way to achieve tax according to law. The new "Administrative Law"
enacted, we rent the system on-line in Jiaozuo City, "a new tax administration
information system", established "to focus on collection as the entry point to
computer networks as the basis, improved collection and management services in
accordance with a clear division of labor ring ring deduction of tax operating
mechanism, set up job responsibility Book system to form a mutually related system
of internal constraints and external monitoring mechanism.
  (c) computer network is the realization of taxes according to the material guarantee
  Recalling the 10 years history of the tax administration reform, we have tried to
abolish a system of management member responsible for managing the
implementation of collection, management and search two or three separate isolated,
trying to establish a new administration model, but to a certain degree of reform was
shelved, can not rely on human wave tactics out of the traditional family way of
control, inefficiency, weak tax control, tax according to law is difficult to achieve. tax
collection as a new model of the computer network technical support, the tax cadres
from the complicated hand operations were freed for the collection and management
structure changes, reallocation of human resources, tax principal of homing, both tax
collectors had the legal responsibility of Quedingchuangzao conditions, Wei tax
collection Xinxizaige part of the Internet Dailai the Keneng, effective for the right
Nashui Ren Jian Kong provided a guarantee. In 2004, I liberated areas where local tax
as a "new tax administration information system," the pilot units, nearly 40 million
yuan investment, the acquisition of 42 new computers and network servers, ups power
supply, laser printers, scanners instrument and other office automation facilities, to
achieve a centralized collection and paperless office, counting 40,000 yuan were
accumulated, the amount of tax 42.08 million yuan, in particular the opening of the
interior and exterior site for tax information played an important role as a bridge to
implement. / center>

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