With the idea of ruling the country according to law deeply rooted in people's hearts, tax cadres gradually established a solid legal concept in the process of law enforcement. In the past, in the process of law enforcement, the phenomenon of relying on feelings, experience and relationships to enforce the law has decreased. However, there are still a few tax cadres who don't know enough about the value of tax procedure law, and there is an idea of emphasizing entity over procedure. In fact, with the promulgation of new laws such as tax collection and management law and administrative licensing law, procedural law has been mentioned in a very important position. In particular, the Administrative Licensing Law strictly regulates tax enforcement, and only in strict accordance with the procedures prescribed by law can the effectiveness of administrative actions be guaranteed. If the procedure is illegal during the implementation of tax administrative acts, it will lead to the invalidation of tax administrative acts and bring unnecessary risks to law enforcement.

First, individual law enforcement subjects are illegal. The subject of tax administrative behavior is the executor of tax administrative behavior. If the subject of tax administrative behavior does not meet the statutory conditions, then it does not have the conditions to implement tax administrative behavior, that is, it has no right to implement tax administrative behavior. Among the existing law enforcement subjects of Balikun County Local Taxation Bureau, only the Town Taxation Office and Su Kui Taxation Office have all the law enforcement qualifications. As a law enforcer, the statutory documents that enable taxpayers to confirm their law enforcement qualifications include tax inspection certificate, tax law enforcement certificate and power of attorney from tax authorities. When conducting tax inspection or household work, the tax inspection certificate shall be produced. At present, there are some problems in the law enforcement process of tax agency, such as individual law enforcement without a license and law enforcement without a license. There are many reasons. On the one hand, tax law enforcement officers think that they are familiar with taxpayers and there is no need to show their certificates. On the other hand, taxpayers may not ask tax enforcers to show their certificates because they don't know. However, this has laid a hidden danger for tax law enforcement. Therefore, whether it is tax inspection or domestic work, you must show your legal documents to prove that your law enforcement behavior is legal.

Second, there is a certain arbitrariness in law enforcement procedures. In the process of daily law enforcement inspection, especially in the process of administrative punishment, law enforcement procedures are arbitrary. Summary punishment is a common law enforcement procedure in tax work. The so-called summary procedure is the procedure for law enforcement officers to punish illegal acts on the spot. For example, tax law enforcement personnel often use it in management, tax declaration and other links. In particular, in the tax service work such as acceptance management and tax declaration, the collection hall often adopts simple punishment procedures to implement tax punishment. Because most of the staff in the hall are hired temporarily, they don't have a deep understanding and understanding of the summary punishment procedure. To them, it's just a ticket. But in the true sense of summary punishment, summary procedure does not mean that there is no procedure, it is still a complete law enforcement process. First of all, you must show your documents and show your identity; Second, explain the reasons for punishment; Third, the parties should be given the opportunity to state and defend themselves; Fourth, we should keep records. Law enforcement officers shall record the objective state of the illegal acts of the parties on the spot and ask the parties to sign; Fifth, fill in the penalty decision on the spot; Sixth, it is necessary to put on record in time. At work, because temporary employees do not have inspection certificates and the collection hall is not qualified for law enforcement, it is often easy to ignore record making and filing, so these have become hidden dangers in law enforcement. In fact, only the administrative punishment made in strict accordance with the above six steps is completely legal and effective. With the rapid development of economic construction and the continuous improvement of legal work, stricter requirements are put forward for the daily law enforcement of grass-roots tax authorities. For tax law enforcement personnel, it is necessary to be familiar with the provisions and usage of new instruments in their daily work to avoid problems such as illegal mistakes in law enforcement procedures.

Third, the quality of law enforcement subjects should not be too hard. At present, the quality of law enforcement personnel of local tax team is mixed, which affects the overall improvement of tax law enforcement level. First, some tax officials have low cultural quality, do not pay attention to daily study, have a little knowledge of tax business, and are not competent for tax work. Second, due to historical reasons, most tax officials only pay attention to learning and mastering tax and accounting knowledge, but not to learning and mastering legal knowledge, so that in the process of law enforcement, they will not use legal weapons and correctly exercise their power to administer taxes according to law, resulting in law enforcement deviation.

Four, in the process of law enforcement, some tax cadres made mistakes in law enforcement procedures, not because of lack of procedural awareness, but because they were not familiar with and mastered the procedural rules, and did not perform the procedures in accordance with the statutory rules without knowing it.

In view of the above problems, on the one hand, we should strengthen the study of laws and regulations, improve the quality of law enforcement personnel, so that tax officials can truly master the knowledge needed for law enforcement and prevent illegal law enforcement. On the other hand, it is necessary to strengthen the supervision and management of procedures, especially the matters that should be paid attention to and easily overlooked in the process of law enforcement, so as to make law enforcement more legal.