面向执法难的税务行政强制分析-法律学专业毕业论文.docxVIP

华中科技大学硕士学位论文 华 中 科 技 大 学 硕 士 学 位 论 文 II II Abstract Tax is always the main source of national finance, according to traditional theory, tax is a kind of national property by virtue of its political power to the national voluntary levy. Therefore, the Western saying goes, the tax is the largest goose feather out, but do not let the goose feel pain. Based on this theory formed a mandatory taxation,free of charge, the so-called three fixed. Tax therefore emphasized the taxpayers for tax compliance, seldom pay attention to the protection of the rights of taxpayers and the state of its responsibility to the taxpayer. In the specific implementation process, the starting point of law enforcement of tax authorities is to protect national tax in full and timely storage. In order to achieve this goal, the tax authorities often to simplify procedures, take some tough measures for tax on taxpayers. When the taxpayer does not actively cooperate with the administrative law enforcement, even more will take the barbarian law enforcement. In the law enforcement context, our country environment tax revenue law enforcement is facing serious challenges, the tax authority is often affected by the taxpayer to resist. In the face of improper enforcement of tax authorities, the taxpayer rarely in the legal way of his rights to relief, but in terms of violence against them, which led to our current violent revolt when the incident occurred. With the construction of socialist rule of law in China continues to improve, the idea of the rule of law continue to win support among the people, the level of law enforcement agencies are constantly strengthened. Along with the rule of law and the continuous improvement of the environment, people on the enforcement of administrative organs has been improved, the process of the tax law enforcement violence law enforcement, violent revolt and malignant events to improve voice also rising. But, why my country in the tax law enforcement on why still strugg