For the tax enforcement power,Chinese legislation has repeated several times between"supplementary allocation mode"and"monopoly allocation mode".From the typical pattern of administrative execution power allo-cation,we can find that the deep principle of tax execution power allocation lies in the balance of two basic values:justice and efficiency.In the past,the allocation of tax enforcement power overemphasized the efficiency value and ignored the justice value.However,the tax enforcement power was regarded as a power bundle containing different powers,which provided the possibility to establish a"sharing tax enforcement power allocation model"and realize the Pareto optimal of justice and efficiency.Based on the consideration of timely realization of tax revenue,tax en-forcement procedures are in principle led by tax authorities,which have the right to collect property information,the right to judge the form of property ownership,the right to control property,the right to basically resolve interest dis-putes,and the right to deposit tax.However,when it comes to entity judgment,it is more beneficial for the court to exercise the right to start the execution procedure,the right to judge the substance of property ownership,the right to resolve the final dispute of interest,and the right to change the value of tax-deductible property.In line with this,the tax authorities,tax defaulters and interested parties have the corresponding procedural or substantive relief rights.
Tax Enforcement PowerAdministrative EnforcementSeparation of Verdict and ExecutionSeparation of Judgement and ExecutionDue Process
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