On Improving Tax Collection And Administration Of China

Since China has established the market economy and entered WTO, it is required that china government functions alter properly. It puts forward more demands for our government, including tax authority. The functions of tax are to collect revenue and adjust economy, these depend on the tax collection and administration .so there are lots of discussions and articles about how to improve tax collection and administration, how to establish the better tax collection and administration. But most of these are only discussions about the practice, and lack of a whole theory system. This article tries to analyze the impacting factors to our tax collection and administration by studying the methods of the public policy analysis. Firstly, the relationship between tax collection and administration and tax policy is confirmed, that is the tax collection and administration is the implementation section of the tax policy, what are the main goals and the academic and practical meanings of tax collection and administration.Secondly, analyzing the actuality of our tax collection and administration according to the process model of T.B.Smith. The analysis is extended from the four impact factors, tax policy itself, tax authority and person, taxpayer and the environment of tax policy: Some policies do not achieve the expectant goals, I t is because of the limitation of the policy. So it is important to analyze the validity and rationality of tax policy. The incomplete factors of our tax policy are following up: 1.the level of legislature is low. 2.the effect of tax law is not forceful. These cause the implementation difficulties. 3.the tax law is not canonical, the structure of tax system is not rational, some tax items are repetitious. 4.some preferential policies are not canonical, stable and transparent, this results in the difficulty of tax collection and administration implementation.The tax policy should achieve definite goal, this requires the tax authority and tax persons to complete. So there are many factors which influence the effect of policy implementation, such as the diathesis of tax persons, the structure of tax authority, the exertion of tax authority function and definite management system, etc. there are two aspect to analyze the problems of tax authority and tax persons. One of these is the tax persons do not have better responsibility, operation diathesis, the consciousness of executing the law and service. They optionally execute the tax law and abuse the authority. These bring the negative effect to taxpayers. Another aspect is that the organizations are duple which causes increasing the cost, but not improving the efficiency, the functions of tax authority are not exerted which causes the inconsistent relationship among the organizations, the management is not effective which causes tax authority to supervise tax source effectively.The support of taxpayers will affect the realization of tax policy. The problems of taxpayers are, as economic person who pursue the largest benefit himself, the taxpayers have strong motive to dodge tax. If it is possible, they will do their best to dodge. In addition, as some accountants do not understand tax policy very well, it causes to be paid less tax than should be, the result is that tax policy is not be implemented properly.Every policy implementation will be influenced and restricted by environment. In the article there are several disadvantage of china tax environment: the refusal to tax of taxpayers; the tax propaganda is not suitable; tax laws do not exert august function; information-sharing is not enough; the innovation of government is slow and the support to tax of all circles is scanty. Finally, learning from developed countries, the solutions are put forward. 1.improving tax policy by enhancing legislation, advancing tax innovation, regulate preferential tax policies. 2.improving the functions of organizations by combining state and local tax bureau, advancing management, perfecting regulations; optimizing taxpersons by innovation of personne...