Several Measures to Perfect Tax Administration by Law

Abstract

The basis of tax administration by law is to establish the perfect tax law system, and the taxation basic law is in the lead. Especially, making out the Special Taxation Preference Law plays an important role in standardizing the tax law. The key to the tax administration by law is to enforce the law strictly, and setting up the independent tax inspection institution is very important to standardization of tax law enforcement. The motivation of tax administration by law is to improve the evaluation of execution level of law, and it is necessary to establish an evaluation indicator system, the core of which is to measure the execution level of tax law. The evaluation index system and reduction of the tax plan rigidity are important factors of standardization of tax collection.