Beginning with an introduction to forth the historical background of the reform of tax collection and administration carried out by Guangzhou Local Taxation Bureau and the new mode of tax collection and administration which is characterized by so-called centralized registration, residence-specific collection and highlighted check with the technological supper of internet, the essay develop a further analysis of the new mode which involves the reconsideration of a number of concepts including internet supper, residence-specific tax collection, highlighted check and the policy of tax-payers management. After analyzing the problems arising from above-mentioned reform, the article also presents an elaboration on the basic rules in choosing the mode of tax collection and administration and the possible roles of taxation administration in converting the mode of tax collection and administration. In the end, some proposals have been put forward in the hope perfecting the reform.
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