analysis of the institutional features of the tax inspectors to explore law enforcement（税务稽查员的制度特征的分析来探索执法）.doc

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 estab