法治视域中的基层税收执法监督机制问题探析

A Study of the Supervisory Mechanism for Grassroots Level Tax Law Enforcement from the Rule-of-Law Perspective

基层税收执法监督是为了实现税务法治化和税收现代化,从制度上建立与之相配套的基层税收执法的监督约束机制。就贵州省基层国税机关而言,当前,执法监督中存在的主要问题有监督主体机构设置不够科学、监督人员素质不高、监督对象不够明确、监督程序不够规范以及监督的奖惩激励机制不完善等等。这些问题在一定程度上阻碍了基层税收执法监督的法治化。要解决这些问题,应当加快监督机构改革、推进法治监督队伍专业化、厘清法治监督的对象和范围、创新监督形式和程序、完善监督奖惩机制以及学习借鉴国外经验等。

Tax law enforcement supervision at the grassroots levels is designed to legalize and modernize tax collectionand to help establish grassroots level institutional matching supervisory mechanism. In terms of grassroots level tax author-ities in Guizhou Province,there exist such main problems in tax law enforcement as improper setup of supervisory institu-tions,low competence of supervisory staff,unspecified target of supervision,nonstandard supervisory procedures,andunsatisfactory incentive mechanism of rewards and punishments. To solve these problems,which,to an extent,havehindered the the legalization process of grassroots level tax law enforcement,efforts must be made to speed up reform ofsupervisory institutions,promote the staff's professional competence,clarify the targets and scope of supervision,inno-vate methods and procedures,improve incentive mechanisms,and adopt good practice from foreign experience.