The Establishment Of The Target Model Of Tax Administration And Related Elements Of Choice

"Management" is an old and modern issue concerned widely by the mankind. In modern society, management and efficiency have become the shared goal of all trades and professions. Concentration on management and requirement for efficiency are the important part of social economy, social politics and social management.From vertical angle of the man's general knowledge, management can be defined as an activity of deciding, planning, organizing, coordinating, controlling and supervising the objects of management by managers in a certain organization through powers and some measures in order to attain the set goals efficiently.Management has dual character, that is, management not only includes the matters related to productivity and scientific technology, from which angle, management objectives in various social forms are different, but also includes the matters related to relations of production and superstructure, from which angle, management in various social shapes is the same on the whole. So we can say that the scientific spirit of management and technology methods of that have characters in common in a variety of management activities whatever is to be managed. Management theory and basic measures are of the same significance to any management activity.Tax- management is a relatively independent subject that touches wider areas. If superstructure and relations of production in different social forms have not been taken into consideration, the scientific spirit of tax management and the advanced spirit of management technology are the focusing problem not only for all the countries in the world, but also facing in the process of tax administration. Given the general analysis of management theory, tax- management is an activity of deciding, planning, organizing, coordinating, controlling and supervising the taxation activities by the state related administrative sectors. Tax-management can be divided into three categories, namely, tax-management in broad sense, in medium sense and in narrow sense. Tax- management in broad sense is referring to all kinds oftaxation-oriented management including taxation legislation administration, tax law enforcement administration and taxation judicial administration. The above three together result in tax management in broad sense. The carrier of which contains the state legislation body, tax functionary sectors and the related judicial offices. Tax management in medium sense can be defined as tax law enforcement administration involving tax collection administration for taxpayers and tax administration for workers in the tax authority. The carrier of which is the state tax functionary sectors in theory, but in practice, the state tax authority, financial authority and the Customs at all levels are all the carriers of tax administration in medium sense. Tax management in narrow sense is tax collection administration and whose carrier is the same as that in medium sense. The only difference is the choice and determination of the administration objectives.Tax administration for the workers in the tax authority is an important part that cannot be neglected in tax law enforcement administration, which determines the effect of tax collection administration. Tax administration is at present larger in management organization and slow in the process of administration policy decision-making and has the formulation administrative phenomenon brought by the bureaucratic tendency, which has weaken the work efficiency. So requirements and tasks for reforming and improving tax administration are the matters of great urgency. While the research of tax administration have never been studied in the circle of taxation theory and practice in our country. There is a contradiction between the needs of the practical work and the relative weakness of the theoretical research, if which is not solved quickly, tax administration will be in an relatively loose and disorder condition, which will affects taxation efficiency seriously, leading to higher taxation costs which increase not only...