On Tax Interview Mechanism:System Deficiency and Suggestions on Improvement towards It
Tax interview is of dispute prevention mechanism and not mandatory administrative act.It is not a dispute resolution mechanism,so it is different from reconciliation,mediation and interrogation.Tax interview plays an important role in creating a fair dialogue platform,warning taxpayers'offence and preventing law enforcement risk effectively,but tax interview mechanism has some problems,such as lacking of law basis,narrow scope of application,limited disciplinary measures for the taxpayers who have fraudulent practices and insufficient protection mechanism for taxpayers'rights.Drawing on relative laws of America and Australia,and considering the actual situation in China,the tax interview mechanism can be perfected by standardizing it by law,expanding the scope of application of tax interview,encouraging taxpayers to coordinate with tax interview and paying attention to protect taxpayers'rights.
Tax InterviewTax Collection and ManagementTax Law EnforcementTaxpayer's Rights
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