China Joined The Wto, The Tax Collection Study

Economic globalization is the major characteristic of the world economic development in the contemporary era. Its emergence has changed the tax circumstances in the sovereign states and influenced the tax administration consequently. The World Trade Organization (WTO),which is the inevitable outcome of economic globalization,indirectly produces an effect on the tax system and the tax administration in its member countries. Based on the principle of taxation and the theory of tax compliance,the dissertation aims to establish a theoretic framework for China's tax administration system. It explores the impact of China's entry into the WTO on the tax system and the tax administration under the background of economic globalization,and then studies the new issues emerging in the tax administration and makes the relevant policy suggestions.The dissertation consists of six chapters with an introduction. Chapter 1 makes a survey of the tax administration. The principle of taxation is not only the guiding ideology for designing and implementing the tax system,but the benchmark for assessing the quality of the tax system and the tax administration. In the light of the taxpayers' ways of conduct,the tax compliance theory studies the mechanism in the tax administration and the impact of various factors on the taxpayers' behaviors of compliance. The theory provides a scientific basis for setting up an effective tax administration mechanism.Chapter 2 analyses those changes in the tax contexts in the sovereign states and their impacts on the tax administration during economic globalization. Economic globalization is such a process that production factors flow freely on the global scale and the economies in the world become more and more interdependent and interactive,In this process,the advance of science and technology is the most powerful driving force,and the multinational corporation also play an important role as an impeller. The economic globalization has changed tax contexts in the sovereign states:First,the sovereign states are confronted with increasingly severe tax competition. Second,the issue of tax evasion and tax avoidance becomes more serious than before in the sovereign states. Third,the development of e-commerce impacts on both the current tax systems in the sovereign countries and the international taxation. The impacts of the tax contexts on the tax administration in the sovereign states are mainly reflected as follows:First,as the increasingly severe tax competition between countries substantially is making different tax systems more convergent,international tax evasion and tax avoidance may decrease and the costs of tax administration may be reduced. Second,because the issue of international tax evasion and tax avoidance is becoming more and more acute,most countries in the world are not only paying more attention to the tax administration and countervailing tax avoidance,but also trying to seek international cooperation in the tax administration. Third,the rapidly developing e-commerce is putting the taxadministration to a new test.Chapter 3 is a study of how the WTO influences both the tax systems in the sovereign states and the international tax relationships. The WTO is a natural outcome of economic globalization. As a historic process of economic globalization,the WTO does not directly manage or coordinate the international tax relationships. Nevertheless,it does indirectly put impact on the tax systems in its member countries through its three main principles:the principle of Most Favored Nations,the principle of National Treatment,and the principle of Fair Competition. The impacts of the WTO on the international tax relationships are mainly reflected by its role of coordination in the field of commodity tax and its impact on the income tax. Adjustment of the tax system in China after its entry into the WTO should be focused on the contradiction of the current tax system and tax policy with the WTO rules. Meanwhile,the adjustment should comply with the principle of combining abide-by-th...