The Abilities Of Tax Collection And Administration In China

The abilities of tax collection and administration are the embodiment of the abilities of managing state affairs in the taxation authorities. Studying the abilities of tax collection and administration aims to explore the regularity and approaches to enhancing both the quality and efficiency of tax collection and administration as well as to enrich theories concerning tax collection and administration. The thesis first defines the concept of the abilities of tax collection and administration in a scientific way, then probes into the status quo of the abilities of tax collection and administration, and systematically analyzes major factors determining the abilities of tax collection and administration. Through comparing the experiences of foreign countries, the author proposes to establish the appraisal index system of the abilities of tax collection and administration, and set up the systems to improve the abilities of tax collection and administration. Therefore the thesis attempts to research the abilities of tax collection in a relatively systematic way. The whole article comprises the following seven parts:Chapter one is an introduction, which elaborates on the context and social importance of choosing the topic, and reviews the relevant research finding at home and abroad as well as the major innovations of the article.Chapter two summarizes the abilities of tax collection and administration. The author believes that the abilities of tax collection and administration is the degree of control that taxation authorities have over administrating, inspecting, and examining the process of tax collection as well as tax paying according to laws and regulations, under the circumstances of the given tax system and tax policy. The abilities of tax collection and administration include both the ability of control that taxation authorities have over the behavior of tax collectors, and the ability of control that taxation authorities have over the behavior of taxpayers. To be specific, these abilities consist of the inspection ability of tax sources, the ability of tax declaration and collection, the ability of taxation auditing and inspection, the ability of tax paying services, the ability of legal relief, and the ability of organizational resources.Chapter three probes into the status quo of the abilities of tax collection and administration. The author calculates the ratio of tax collection since the tax system reform in 1994. The findings indicate the average ratio of tax collection between 1994 and 2003 is 56.44% and the ratio of tax collection reaches 75.81% in 2003, taking on a " prior low and later high " feature. It means the abilities of tax collection and administration keep on being strengthened. The article in particular examines the...