Discussion Of Several Questions Of The Current Tax Collection And Administration System Of PRC

Tax is the most important source of fiscal revenue for the Government of China. It is also an important economic lever to conduct macro-economic adjustments, which not only produces important impacts on Chinese economic and social development, and is also very concerned by every enterprise and citizen. After the tax system reform in 1994 and the afterward eight years' effects to the perfection of the system, China has established a tax system adaptable to the socialist market economy, which has been playing a positive role. But following the society's continuously developments, present tax collection and administration system in China appears some weakness. Some taxpayers take the chance and committing sundries criminal. Disarranging society's order. Bringing the tax flow out. Simultaneity, it's one of the reasons to cause fee jostling tax, fee larger than tax. The thesis through the discussion and investigation on the loophole of each main tax's collection and administration system, and introduce some possible ways makes improvements. Hoping it can help us have a clear picture in the coming tax system reform. No matter what system, it needs goes with time, tax system is no exception. Putting the scientific and management into use can help to blockade the loophole and strengthen tax administration. Only continuously making the reformation, tax system would be perfectly.