We should profoundly understand the connotation of the new normal of tax administration according to law. With the new normal, the requirement of administering taxes according to law has stepped into the "upgraded version", and the public and taxpayers' awareness of tax law has been further enhanced, which inevitably requires the tax authorities to create a high-standard and legalized "tax ecological environment". As a kind of public property, tax revenue comes from taxpayers, ultimately serves taxpayers, and also reflects taxpayers' will through laws. Therefore, the tax law has become a law to grant, standardize and supervise the government's right to levy taxes. Governing taxes according to law has become the basic principle pursued by tax activities and the inner cognition of both tax collectors and taxpayers. Its achievements must also be reflected in the awareness and level of tax cadres' rule of law and taxpayers' compliance with tax laws.
We should adhere to the rule of law and improve our ability to administer taxes according to law. Adhere to the concept of administering taxes according to law to guide the overall situation of tax work, adhere to the administrative rule that "the statutory authority must be, and the law cannot be authorized", and implement the statutory principle of taxation, so as not to be absent, offside or disturb the people, so that all work will always run along the track of legalization. It is necessary to improve and implement the system of "collective learning method for the central group of the party group, new cadres' initial learning method, law enforcement cadres' rule of law rotation training, and pre-appointment examination method for leadership positions", and strengthen tax laws and regulations as the required content of various training courses. We should consciously safeguard the authority of the Constitution and laws, so that both parties are equal in their obligations before the law. It is necessary to strengthen the awareness of rules, advocate the spirit of contract, build a culture of tax rule of law, take the principle of tax rule of law as the guide of tax behavior, apply the requirements of rule of law to all aspects of understanding, analyzing and handling matters, and cultivate the overall generation of tax rule of law thinking. Pay attention to the use of the principle of rule of law and legal provisions to analyze and study related issues, and strive to achieve the unity of knowledge and practice through practical training to enhance the ability and level of tax administration according to law.
We must adhere to strict norms, fair and civilized law enforcement. Systematically plan the construction plan of "tax by law" and strengthen the leadership over the work of tax administration according to law. The leading bodies should clearly define their administrative responsibilities according to law, learn to use the thinking and methods of the rule of law to promote their work, take the lead in obeying the law, trust the law and abide by the law, and resolutely prevent selective and arbitrary law enforcement. Implement the power list and responsibility list system, implement administrative licensing in strict accordance with legal authority, and establish institutional norms involving all aspects of power operation. Strengthen the supervision of tax law enforcement, fully implement the tax law enforcement responsibility system, and standardize law enforcement behavior and administrative penalty discretion. Standardize the use of tax inspection, tax administrative enforcement and other law enforcement means, and increase the investigation and enforcement of tax-related cases. We will fully implement the tax credit management measures and the tax "blacklist" system, jointly implement joint punishment with relevant departments, and actively create a strong atmosphere of paying taxes in good faith according to law. Adhere to openness as the normal state, broaden the scope of administrative openness, implement open control of tax law enforcement results, and let tax law enforcement power run healthily in the sun.
It is necessary to improve the system construction and ensure the implementation of tax administration according to law. We will implement the legality review system for major tax decisions and major law enforcement actions, implement the centralized trial system for major tax cases, accelerate the construction of an upgraded version of the internal control mechanism, further clarify the post responsibility system, refine and determine the risk points of law enforcement, and establish a "horizontal roadside, vertical to the end" grid monitoring system by means of information technology. Strengthen external supervision, take the initiative to accept the supervision of the NPC, CPPCC, judicial and auditing departments, and give full play to the supervisory role of news media and various new media, invited supervisors and taxpayer representatives in tax law enforcement. Improve the feedback system of tax policy implementation and the system of grass-roots contact points, and study and solve problems in policy implementation in a timely manner. For the quality of collection and management, policy implementation, tax service, tax inspection, clean government construction, etc., regular inspection and supervision, follow-up and ask for results. Establish and improve the evaluation mechanism of the rule of law with both rewards and punishments, further improve the tax law enforcement responsibility system, increase the punishment for law enforcement faults, and resolutely investigate the responsibility of the parties and related leadership responsibilities for law enforcement violations, especially dereliction of duty and inaction, as well as acts that damage the interests of taxpayers and undermine tax fairness and justice.