What are the characteristics of tax law enforcement?
1. Tax enforcement has legal effect.
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 encountering obstacles in law enforcement, administrative power and means can be used, or the coercive means of other state organs can be used to remove obstacles and ensure the realization of tax law enforcement.
2. Tax enforcement is a specific administrative act.
Tax law enforcement is an activity that the national tax authorities or legally authorized organizations take administrative measures against specific people or things within their scope of authority. As a specific administrative act, tax enforcement can be remedied, and the parties may bring an administrative reconsideration or an administrative lawsuit.
3. Tax enforcement is discretionary.
Tax law enforcement must be carried out strictly according to law, which is the requirement of tax legalism in the field of tax law enforcement; However, this does not mean that the tax authorities can only enforce the law mechanically without any active participation. In fact, the tax law can't cover everything, and it will always leave some discretionary space for the tax authorities, such as the extent of tax administrative punishment.
4. Tax enforcement has the initiative.
This is an important feature different from tax judicial activities. Tax law enforcement is a proactive behavior, not as passive as tax judicial activities, and follows the principle of "don't sue and ignore". This is also the embodiment of the unification of tax law enforcement powers and responsibilities. Tax law enforcement is not only the authority of tax authorities, but also the duty of tax authorities. When some tax-related facts appear, the tax authorities must perform such functions and powers according to law and may not give up or transfer them.
5. Tax enforcement is a responsible administrative act.
Responsible administration is the basic requirement of modern administrative law, and it is the fundamental measure to overcome the tyranny and abuse of power of tax law enforcement subjects and protect the rights of tax law enforcement counterparts. The tax authorities must bear legal responsibility for the consequences of their administrative law enforcement actions, and be liable for compensation for the damage caused to the relative person by illegal administration.
Legal basis: Interim Measures for the Certification of Law Enforcement Qualification and Law Enforcement Level of Tax Officials Article 1 These Measures are formulated to improve the law enforcement level of tax officials, ensure the basic quality of tax law enforcement team, mobilize the enthusiasm of law enforcement personnel and promote the administration of tax authorities according to law.
Article 2 Tax officials engaged in tax law enforcement activities must obtain law enforcement qualifications in accordance with these Measures. Tax officials who have not obtained the qualification for law enforcement shall not engage in tax law enforcement activities.
Article 3 Tax officials shall obtain corresponding law enforcement grades in accordance with these Measures.
Law enforcement levels are linked to bonuses and benefits, and bonuses and benefits between law enforcement levels should be appropriately widened.
The level of law enforcement should be regarded as one of the important bases for the appointment, promotion and selection of cadres.