完善税收执法责任制 提高税务依法行政水平——试论税收执法责任制与税务依法行政的结合

Improve Tax Law Enforcement Responsibility Elevate Tax Administrative Level in Accordance with the Law

税收执法责任制是以我国现行的税收法律、行政法规所确定的税务机关的法定职权和职责为基础,依法确定执法主体资格,通过对法定职权职责的分解,明确执法责任,规范执法程序、考核执法质量、追究执法过错责任的一项执法监督制度。税收执法责任制的具体制度安排是税务依法行政具体要求的体现,税收执法责任制与税务依法行政相结合,事实上就是:在准确把握二者关系的前提下,正确认识税收执法责任制,紧扣岗责界定、绩效考核、责任追究三个关键环节,通过合理运用税收执法责任制提高税务依法行政水平。

Based on legitimate powers and duties of tax authorities defined by the current tax laws and administrative regulations,tax law enforcement responsibility is a law enforcement supervision system to define its subject of law enforcement,decompose the legal power and duty,clarify law enforcement responsibility,standardize law enforcement procedure,examine law enforcement quality and intensify of tax enforcement fault accountability.The specific arrangement of tax law enforcement responsibility is a demonstration of tax administration by law,and the integration of tax law enforcement responsibility and tax-administration by law is,practically speaking,based on the grip of the relations between them.So we should correctly understand tax law enforcement responsibility,hold fast to duty definition,performance appraisal and responsibility investigation.In a word,tax law enforcement responsibility should be used to enhance the efficiency of tax-administration by law.