A Study Of The Benefits Of Tax Levying And Administration

Tax levying and administration are a crucial, indispensable part of taxation administration. The conduct of the administration of tax levying and collection according to law boils down to using the fewest possible outlays (including manpower, materials, funds, etc.) to achieve pre-defined targets and to obtain the maximum efficiency and the best results, for example, the maximum tax revenues, optimized resource allocation, maximum efficacy of fair laws, and best taxation administrative efficiency. Therefore, the target of the benefits of tax levying and administration as proposed in this paper is to seek the optimization of benefits, i.e., to promote the maximization of the efficiency of tax levying and administration and to facilitate the improvement and development of the system of tax levying and administration. The study of this topic carries much theoretical and practical significance for stimulating the optimization of the taxation system, reducing taxation costs, improving levying and administration quality, and promoting the construction of the civilization of the social legal system.The process of pursuing optimized benefits in tax levying and administration is, in essence, the conduct of management of the benefits of tax levying and administration. Under this guideline, first of all, this paper, in terms of its structure and organization of chapters, proposes the concept of the benefit of tax levying and administration, analyses the interrelationship among the three components of tax levying and administration - economic, social and administrative benefits, explores the patterns of tax levying and administration activities, and defines the target of levying and administrative benefits. Secondly, this paper applies knowledge relating to management science, system economics, information economic, and tax compliance theories to build a theoretical framework for the analysis of levying and administrative benefits, which lays the theoretical foundation of the study and analysis in this paper. Thirdly, this paper explores major factors that affect levying and administrative benefits, analyzes the means of action of various system factors and information gap on the levying and administrative benefits, and identifies the system factors which require control and establishment of levying and administrative mechanisms, in order to alleviate and eliminate the influence and restraint of information gap on the optimization of levying and administrative benefits. Fourthly, on the basis of a theoretical analysis and factor analysis, this paper performs an empirical analysis of levying and administrative benefits, discusses the reason for the poor overall levying and administrative benefits in China, and pinpoints the crux of the problem. Lastly, thispaper conducts ah analysis of decision making, and suggests some countermeasures aimed at achieving optimized levying and administrative benefits. It also builds a system for evaluating the indicators of the optimization of levying and administrative benefits, proposes countermeasures in six major aspects, and puts forwards fresh thoughts for building a brand-new pattern of tax levying and administration.At the same time, this paper strives to achieve innovations in research ideology and methodology, which are manifested in the following areas: (1) This paper proposes the concept of tax levying and administrative benefits, systematically explores the notions of tax administration on levying and administrative benefits on three levels: economic benefits, social benefits and administrative benefits, as well as their interrelationships; in particular, this paper conducts an analysis of the social benefits of tax levying and administration, in order to provide us with a more comprehensive, complete and systematic understanding of the benefits of tax levying and administration. (2) This paper applies related principles in theories of system economic and information economics, provides an objective perception of the system category, system arrangement and its implementati...