The forms of investigating the fault liability of tax law enforcement: administrative accountability, economic accountability and criminal accountability.

1, administrative accountability:

Including disciplinary measures such as warning, demerit recording, dismissal, demotion and expulsion, as well as measures such as ordering to perform professional responsibilities, compensating losses, rectifying within a time limit and delaying promotion.

2. Economic responsibility:

Including fines, confiscation of illegal income, confiscation of illegal property and compensation for losses.

3. Criminal responsibility:

For violations of discipline and law stipulated in the Criminal Law, such as bribery, favoritism, abuse of power, criminal responsibility shall be investigated according to law.

Formal significance of investigating the fault liability of tax law enforcement;

The choice of the form of accountability for tax law enforcement faults is closely related to the construction of error correction mechanism. By establishing and perfecting the internal management mechanism and investigating the responsibility according to the facts, it can not only protect the legitimate rights and interests of taxpayers, but also guide and standardize the behavior of tax law enforcement personnel and promote the healthy development of tax work.

Tax enforcement:

Tax law enforcement is a tax management activity carried out by tax authorities or legally authorized organizations on behalf of the state, and its implementation can be carried out only by unilateral will without the consent of the counterpart. Moreover, with the national coercive power as the guarantee of law enforcement, when it encounters obstacles in law enforcement, it can use administrative power and means, or use the coercive means of other state organs to ensure the realization of tax law enforcement.

Through the formulation and promulgation of a series of tax management laws and regulations, the state has formed a large number of organically related tax laws and regulations. Tax enforcement, tax collection management, tax inspection and a series of different management behaviors. , are all law enforcement actions, although the types and methods are different, they are all exercising tax law enforcement power.

Therefore, the exercise process of tax enforcement power is the process of tax enforcement; It is one of the important law enforcement activities of state administrative organs. It refers to the specific administrative act of the state tax authorities and their staff to apply the state tax laws and regulations to taxpayers and other management counterparts in accordance with the statutory authority and procedures.