The main responsibilities of the Legal Affairs Section of the Inland Revenue Department are as follows:
1. Responsible for drafting tax laws and regulations, judicial interpretations, policy documents and other legal documents;
2 to carry out research and analysis of domestic and foreign tax laws, regulations and policies, and timely grasp and reflect important matters;
3 responsible for the examination and approval of tax administrative cases, and participate in the filing, hearing and decision of administrative punishment matters;
4. Organize and coordinate the cooperation and collaboration between tax authorities, and promote the coordinated promotion of relevant legislative work in the tax field;
5. Consult the tax legal issues raised by taxpayers, and provide taxpayers with training and publicity on tax legal knowledge and legal common sense;
6. Supervise and inspect the tax authorities and tax personnel according to law, and timely discover and deal with the illegal acts of tax authorities and tax personnel.
The Legal Affairs Unit of the Inland Revenue Department is the department responsible for publicizing tax laws and policies. Its main responsibility is to draft tax laws and regulations, judicial interpretations, policy documents and other legal documents. Carry out research and analysis of domestic and foreign tax laws, regulations and policies, and timely grasp and reflect important matters; Responsible for the examination and approval of tax administrative cases, and participate in the filing, hearing and decision of administrative punishment matters; Organize and coordinate the cooperation and collaboration between tax authorities, and promote the coordinated promotion of relevant legislative work in the tax field; Consulting tax legal issues raised by taxpayers, and providing taxpayers with training and publicity on tax legal knowledge and legal common sense; Supervise and inspect the tax authorities and tax personnel according to law, and timely discover and deal with the illegal acts of tax authorities and tax personnel.
The legal unit of the tax bureau is an important part of the overall work of the tax bureau, and the performance of its duties cannot be separated from the smooth progress of tax work. One of the focuses of the Legal Affairs Unit of the Inland Revenue Department is to formulate tax laws and policies, which is very important for the improvement and development of the national tax system. The Legal Affairs Unit of the Inland Revenue Department needs to pay close attention to the development trends of domestic and foreign tax laws, regulations and policies, study and analyze the changes and evolution of relevant laws and regulations in a timely manner, and provide scientific technical advice and business guidance on a regular basis according to the changes of national tax policies. At the same time, the legal unit of the tax bureau should also support relevant departments to carry out tax law publicity and training, and strengthen the popularization and publicity of taxpayers' tax law knowledge.
The Legal Affairs Unit of the Inland Revenue Department is also responsible for the examination and approval of tax administrative cases. Its duty is to find out the facts of the case, identify the legal responsibilities and illegal circumstances, provide a legal basis for the tax authorities to make a punishment decision, and ensure that the administrative behavior conforms to the legal provisions and tax policy requirements. In addition, the legal unit of the tax bureau should also participate in the filing, hearing and decision of tax administrative punishment matters, handle disputes between taxpayers and tax authorities in a timely manner, and ensure the fairness, legality and timeliness of tax law enforcement. In this process, the legal affairs unit of the tax bureau needs to pay attention to the improvement of legal knowledge and professional level, the continuous improvement of system norms and the continuous improvement of the quality and efficiency of judicial review.
The Legal Affairs Unit of the Tax Bureau needs to coordinate and organize the cooperation between tax authorities to promote the coordinated promotion of tax legislation. The development of tax legislation needs the cooperation of relevant tax authorities in order to achieve better results. For example, the legal affairs unit of the tax bureau needs to work closely with the inspection bureau of the tax bureau, tax service agencies, tax departments and other departments to assist relevant departments in planning and formulating tax policies and operational procedures. At the same time, the Legal Affairs Unit of the Tax Bureau should also actively participate in the professional exchanges of tax authorities all over the country to promote the progress of relevant legislation in the tax field.
In terms of tax legal system construction, the legal unit of the tax bureau also needs to constantly promote the protection and supervision of taxpayers' rights and interests, strengthen the construction of relevant tax legal system, and improve the tax legal environment. In addition, the communication between taxpayers and tax authorities should be strengthened, and the channels and mechanisms for taxpayers to participate in tax policy formulation and taxpayers to supervise the work of tax authorities should be deepened.
In short, the Legal Affairs Section of the Inland Revenue Department plays an important role in tax work and is responsible for promoting tax laws and policies. The Legal Affairs Unit of the Tax Bureau needs to pay close attention to the development trends of tax laws and policies, conscientiously perform the examination and approval of tax administrative cases, actively coordinate and organize the cooperation between tax authorities, promote the coordinated promotion of tax legislation, strengthen the protection and supervision of taxpayers' rights and interests, improve the tax legal environment and promote stable development.
Legal basis:
People's Republic of China (PRC) tax collection management law
Article 24 The tax authorities shall strengthen the research on tax laws and policies, maintain the continuity, stability and fairness of the tax law, conduct tax collection and management according to the provisions of the tax law, implement classified management, conduct risk assessment, and adopt a reasonable way to conduct tax collection and management.
People's Republic of China (PRC) tax collection management law
Twenty-fifth tax authorities should strengthen legal publicity and taxpayer education, and constantly improve taxpayers' awareness and ability to pay taxes according to law and abide by tax laws and relevant regulations. The tax authorities shall provide tax laws, regulations and policy advice to the public, accept taxpayers' complaints and reports, and promptly investigate and correct tax violations.
People's Republic of China (PRC) tax collection management law
Article 53 The tax authorities shall strengthen supervision, inspection, supervision and management, investigate and deal with violations of tax laws and regulations and tax evasion, and ensure the legitimacy and stability of national tax revenue.
People's Republic of China (PRC) State Tax Administration Law
Article 2 State Taxation Administration of The People's Republic of China is the competent tax department of the State Council, responsible for coordinating the national tax work, guiding the work of local tax authorities, exercising the duties of tax administration, and maintaining the implementation and correct implementation of the tax law.
Provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Perfecting the Tax-related Legal Consultant System
Article 2 A tax-related legal advisory committee shall be established in State Taxation Administration of The People's Republic of China, consisting of experts, scholars, lawyers and enterprise representatives. , and is responsible for tax-related laws, tax collection and other public interests of tax-related legal advice.
Administrative Punishment Law of the People's Republic of China
Article 30 Before making a decision on administrative punishment, an administrative organ shall ascertain the facts of the case and decide the items, types, scope and duration of administrative punishment in accordance with laws, administrative regulations and rules.