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A Study Of Present Basic Level Tax Administration Pattern Of China

Posted on:2005-01-31Degree:MasterType:Thesis
Country:ChinaCandidate:C Y WangFull Text:PDF
GTID:2156360152465307Subject:Administrative Management
Abstract/Summary:PDF Full Text Request
This thesis thinks that study basic tax revenue under the tax revenue of our country administration the background that pipe reform whole carry pipe pattern forward to solicit, solicits pipe for strengthening the tax revenue under the condition of socialist market economy, strengthens tax source monitoring and the obstruction leak of tax revenue, organizes the income of tax revenue, plays the function role of tax revenue, have significant theoretical value and realistic meaning.Thesis is taking the theoretical important thought of Deng Xiaoping of "three represents" theory as guidance, with mark, think management to study, administration study the basic principle of etc. subject as well as standard analysis and the really certificate method analysis, have analysed basic our country tax revenue its reason and the major problem of soliciting existence and the present situation of pipe pattern, have put forward optimization and perfect grass-roots tax revenue to solicit major measure, basic principle and the goal orientaton of pipe pattern.The culvert of this thesis Kuo 3 parts. Is the first to divide, have explained grass-roots tax revenue to solicit related theory of pipe pattern. Have expounded grass-roots tax revenue to solicit pipe and grass-roots tax revenue solicit the intension of pipe pattern, have discussed research grass-roots tax revenue solicit the realization had by pipe pattern national taxation and raising the grass-roots management efficiency of tax revenue, develop the important meaning of the function role of tax revenue and the service taxpayer of tax authority. It is second and partial, have analysed now stage grass-roots our country tax revenue the tax affir organization that solicits the existence of pipe pattern installation notreasonable, tax revenue solicit pipe form not advanced, tax revenue solicit pipe method not science, tax revenue solicit pipe cost higher problem. Have analysed the cause of these problems, is to solicit the knowledge of pipe pattern for basic tax revenue to have deviation mainly, tax revenue solicit the legal system of pipe pattern melt level is not tax person each high, taxpayer, levy taxes person , use lack deserved consciousness, tax revenue the management technology of soliciting pipe pattern popularize do not low to position and automation level , the means of law enforcement weak. 3th has discussed optimization and the perfect grass-roots tax revenue of our country partially to solicit basic principle and the goal orientaton of pipe pattern, has put forward optimization and the perfect grass-roots tax revenue of our country to solicit the major measure of pipe pattern. It is perfect with optimization grass-roots tax revenue solicit the goal orientaton of pipe pattern is establishment a system and 5 systems, taxpayer reports to incorporate taxation degree; With the management of registered permanent residence as the tax source monitoring system of core; With computer network transmit system for the information of tax revenue of relying on; It is artificial to be with computer check system; In order to solicit the organization installation system mainly with pipe process; The service system tax authority and social medium. Realize grass-roots tax revenue to solicit pipe pattern goal should insist to be realistic principle, efficiency principle, the principle of rule by law, fair principle, cost principle and service principle. It is perfect to solicit the major measure of pipe pattern with optimization grass-roots tax revenue: Build the legal specification of tax revenue, the optimization system of origanization construction, perfect tax source monitoring system and the perfect information network of tax revenue are perfect and key to check system, perfect invoice management system, the optimization propagative system of tax revenue and perfect working check system, normalize the supervisorsystem and service of tax revenue, establish the judicial guarantee of tax revenue system.The major creative idea of article lies in: Relatively system have revealed basic our...
Keywords/Search Tags:basic tax revenue, administration pattern
PDF Full Text Request
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