Research On Issue Of Taxation Resource Administration

In the past five or six years we have been always thinking about the reason of the rapid growth of revenue in China. When trying to explain why taxation growth kept overtaking the economy growth, the mainstream view attributes the phenomenon to the tax system, tax policy as well as tax administration. Theoretically, tax revenue is derived from GDP and cannot overtake GDP no matter how perfect the tax system and tax policy are or how effective the tax administration is. Therefor, the explanation seems fail to make the problem clear. In my point of view, the phenomenon may be leave alone and should probe another problem: what on earth the tax revenue derives from and how to carry on effective administration.Since 1980s, tax reform guided by principles of "low rate, wide base, less exemption and strict administration" swept through the world. At the same time, the ideology of taking administration as the core issue has been widely accepted. Though more and more attention are attached to the importance of the administration of tax resources, and so many countermeasures are made by expertise, there still lack systematical and comprehensive discuss. The dissertation, based on environment analysis of tax resource administration, employing such method as comparison and empirical study, probes into the administration of tax resources and presents some virtual measures to improve the administration of tax resources in China. The dissertation is consisted of ten chapters.The first chapter analyses the importance of study of tax resource administration. The author, from aspect of taxation code, tax system, key tax resources, cash control, information management, credit construct, withholding at resources, tight supervision, heavy penalty and public information exchange, introduces the research achievements in theory and practice by expertise home and abroad.The second and third chapter analyse the theory factors and environment factors in tax resources administration respectively. Practice should be guided by theory and measures may not isolate the practical environment. Accordingly, the second chapter focus on the analysis of connotation , classification, principles and characteristics of tax resource administration. The third chapter discusses the economic and humanities environment which would be the practical conditions effecting tax resources administration.From the fourth chapter to the sixth chapter, under the principle of economy determines tax resources and vice versa, the author further analyses factors that affect tax resources administration, the scale of tax resources administration and its influence on economy, systematically discusses motives of taxpayers as well as tax authorities both of which are involved in the activity of tax resources administration. The general information about tax resources administration since 1994 tax reform is introduced, the future development of tax resources administration and the positive effects it will bring about are forecasted. The author also puts forward some countermeasures to balance territorial tax resources.On the basis of the aforementioned study, the seventh to the tenth chapter give substantial contents of tax resources administration. The seventh chapter makes research on the establishment of tax-related information sharing system between public departments. In accordance with the characteristics of types of taxes, the author in the eighth chapter proposed different administration measures towards VAT, individual income tax, custom duty and export refunds. The administration of key tax resources is very important. In the ninth chapter, the connotations, special characters and practical ways for the administration of key tax resources are made clear. Finally, using internationalexperiences for reference and employing comparison method, the author presents his suggestions for improving and consummating the tax resources administration in China.There are innovative points in this dissertation :make analysis of practical situations in China, then cle...