The Tax System Optimization. Collection And Management Constraints

As the development of economy, the taxation management is becoming more and more demanding, and the contradiction between the multi-target adjustment of tax system and the management of tax collection is becoming increasingly conspicuous, especially the contradiction between the optimization of tax system and the management of tax collection from our country's tax system reform in 1994, which results in a low level quality and efficiency of our country's taxation management, is becoming increasingly manifest. The optimization of tax system and the management of tax collection is two correctively dependent aspects in taxation management. In reality, isolating one from another of these two aspects and single-faceted stressing the dominant status of the optimization of tax system can make the quality and efficiency of taxation management becoming lower and lower. For solving the contradiction between optimization of tax system and management of tax collection, this thesis has a deep research and probe into the question of optimization of the tax system from a view of the management of tax collection.First, taxation management has its targets and principles, and the-finance, efficiency and justice are the basic principles. We can see from the development of the content of taxation management principles, the management of tax collection is always the important aspect of taxation management. No management of the tax collection, no optimization of the tax system, they are correlatively dependent. Second, the tax system and the optimization of its structure must be compatible of its principles, and must be compatible of its theory and method. No matter the optimization of tax base and the design of tax rates, commodity tax and income tax are all has its rules and methods, and the optimization of tax system structure stresses the inter-coordination of the main tax categories and the assistant tax categories, which pursues not the optimization of certain tax categories, but the whole aspects optimization. Third, because the optimization of tax system has both macro and micro economic effects, for getting the results of taxation in economic management, the design of tax system optimization should be correspondent to the targets of economic management and control. Fourth, the optimization of tax system is affected by social historical status, humanities and institution circumstances, and these aspects are the main factor to influence the tax collection. Taking these factors into account at the taxation optimization process can make the tax system more practical.Affected by the social and economic development level, the management of tax collection has its basic rules and methods, can be largely divided into three aspects:declare collection, management service and tax administrative inspection. Accompany with the development of taxation, the management of tax collection, which has experienced several stage of development, has become a practical and frontier branch of science. Going along with the development of social economy, the transition of the roles of government, referring the theory of neo-public administration, changing the notion of taxation management, making a tax-payer oriented thought from the aspects of taxation system design, management service and etc., is the effective method to improve the taxation management quality and efficiency. Besides, because the tax collection is under the condition of information asymmetric between the tax collectors and payers, referring to the adverse selecting theory to guide the tax collection practice, enforcing the tax inspection and punishment, increasing the opportunity cost of the tax dodger and evader, are all the important content of management of tax collection. Referring and applying these theories, the practice of tax collection management especially analyses the management mode, which constructs the base of tax collection, administrative system, legislative construction, human resource quality, methods of collection and tax environments, probes into the tax collection management content, consist of tax fund supervision, declare collection, tax paying service, taxation affairs inspection and resource organization, indicates the limitation of the capacity of tax collection management, which is limited by the social and economic development.The optimization of tax system and the management of tax collection is correlative, coordinated and interacting. Tax system determines the tax collection, and the capacity and cost of tax collection infects the tax system optimization. Specifically, that is the mode of tax system, the tax system itself, the choice of tax base, and the design of tax rates. Under certain management capacity of tax collection, in the process of choosing optimized tax system mode, simplified tax system and the small tax-payer management, we must make the practicality as the standard of optimizing the tax system, for fulfilling the coordination between optimization of tax system and management of tax collection.Through 60 years development, our country's taxation management harvest great achievements, but the management quality and level is not so high, especially the multiple targets of tax system uncoordinated with the management of tax collection. Analyzing the current taxation system and its targets, the quality of tax collection, the base and management level of tax collection, this thesis indicates that the neglect of restraint of tax collection is the main reason which is negatively resulted in the low level of taxation management quality, at the same time, analyzes the influences of the tax system design flaw in tax collection management in circulation tax, income tax and other taxes.The stones of those hills may be used to polish gems. Referring to the developed countries'experiences, America, as the most sophisticated taxation system country, which has a strong capacity of tax collection and a strong support for the implement of its sophisticated taxation system, due to its advanced level of social and economic development that makes America's taxation management better than others', has a high level of taxation management quality. Still, value-added tax, which originates from France, due to its sound tax mechanism design and well coordinated with tax collection management, largely promotes the economic development of France. That can give a good case for our country's value-added tax system reform. Referring to the developing countries, Russia and Indonesia's taxation system reform experiences, which have gone through several stages of adjustments and improvements under social turbulences, are well worth of learning. The disco-ordination of taxation system with economic development and capacity of tax collection is the main reason of taxation system instability, and seriously damages the quality and level of taxation management. Hong Kong SAR's "simple tax system, light tax incidence and tight tax collection" taxation management philosophy can give us a good reference.According to the current capacity of tax collection, the optimization of our country's tax system should better begin from the optimization of tax system structure and choosing value added tax and income tax (including personal income tax) as our main taxes. When conditions permit, we may collect social security tax as a supplement to income tax, for enforcing and developing our country's social security system. When it comes to the optimization of specific taxes, first we should reform the circulation tax system, to adjust the tax levy range of value added tax and sales tax, reform the consumption tax system, to associate with value added tax system for fulfilling the coordination between general adjustments and special adjustments. Second, we should optimize the income tax system:1.To transform the mode of personal income tax system, i.e. to transform the classification system into mixing system, to cut down the marginal tax rates and reduce the level of tax rates, to extend the tax base and appropriately adjust the deduct standard; 2. To harmoniously link up the income tax policies between the new and old enterprises, to enforce the coordination with other taxes' policies and narrow the differences between the tax law and accounting policies, to reduce the collection cost and improve the anti-tax avoidance measures; 3. To levy social security tax to transform administrative fees into taxes, to eliminate dis-coordination between different systems and in-reasonability of collection system. Third, to optimize the action tax system, especially to reform the system of the land value added tax and adjust the transaction tax system of real estate developers, at the same time to simplify the design of small taxes for the convenience of tax collection and management. At last, to pay attention to and develop wealth tax and resource tax, to research the levy of property tax to transform the status of high cost of real estate development and transaction stages and low cost of its holding stage for improving the healthy development of real estate market. At the same time, to reform the unreasonable design of our resource tax system to promote the reasonable and economical use of resources.