The tax department belongs to administrative law enforcement. The tax department is an integral part of the government and an important part of the country, and its main responsibility is to manage the national tax revenue. Administrative law enforcement means that the administrative subject has no administrative enforcement power in accordance with the administrative law enforcement procedures and relevant laws and regulations. Enforcement is generally carried out by the court. National security, customs, can apply to the court for enforcement, tax, urban management enforcement power of the unit commonly include: public security, quality and technical supervision. Comprehensive law enforcement departments can make administrative punishment according to law within their functions and powers. If the punished person neither applies for administrative reconsideration or brings an administrative lawsuit within the time limit, nor complies with the punishment decision. Comprehensive law enforcement departments may apply to the court for enforcement. A specific administrative legal act that deals with specific events and directly affects the rights and obligations of the relative person is a specific method and step taken by the state administrative organ in implementing the Constitution, laws, administrative regulations or international treaties, and is a specific administrative act for specific people and specific events in order to ensure the effective implementation of administrative regulations. The specific meaning is as follows:

1, administrative law enforcement is a kind of law enforcement, and the subject of administrative law enforcement is the state administrative organ, which is the administrative subject who executes and applies laws to handle the internal affairs and foreign affairs of the country, and implements administrative management on social, economic, cultural and other matters and personal organizations, and follows an administrative procedure with rapid, simple and efficiency as the priority feature;

2, administrative law enforcement is a kind of administrative behavior. Administrative law enforcement, whether directly implementing laws or laws and regulations, directly uses the norms of law to solve social problems, adjust real social relations, and finally realize the adjustment of law to society;

3. Administrative law enforcement belongs to the category of specific administrative acts. The object of a specific administrative act is specific, and its effectiveness is limited to the execution of specific people and specific matters.

legal ground

Article 17 of the Administrative Enforcement Law of the People's Republic of China * * * Administrative coercive measures shall be implemented by administrative organs as prescribed by laws and regulations within their statutory functions and powers. The power of administrative compulsory measures shall not be entrusted. An administrative organ exercising relatively centralized power of administrative punishment in accordance with relevant regulations may implement administrative compulsory measures related to the power of administrative punishment as prescribed by laws and regulations. Administrative compulsory measures shall be implemented by qualified administrative law enforcement personnel of administrative organs, and other personnel shall not implement them.