Study Of The Operation Mechanism Of The Legalized Taxation Administration

As the development and maturity of our country's market economy system, the reform of taxation administration has already come into a ripe phase and the targets of social development become harmony and legalization. Before the operation of market economy, the economic system adopted by our country was the planned economy system. Influenced by the theory of no-taxation, the tax authorities in all levels took the model of tax administration with the characteristics of non-legalization and non-criterion and it reflected the condition of that time. After 1992, the market economy system became operated in China as well as the taxation system of division operated in 1994. The significance of taxation in national politics and economic life became more and more prominent. As the democracy and legalization in whole society progressed in a rapid way, the principle of administrating the taxation according to the law and abide by the law has become a primary consensus. But limited by the whole social environment, the process of taxation reforms was pushed in a slow way. After more than 10 years' development, we have got some active fruits in tax administration legalization. At the same time, there are many weakness and shortages in our taxation systems and we are facing many contradictions. There is a gap between the statues quo of the taxation administration system and the requirements of developing the socialism market economy and building up the harmonious society. In the area of tax reforms, it is a significant task to collectively perfect the operation mechanism of the legalized taxation administration. The key problem is how to carry out the feasible measures. This article's main idea is to bring some opinions forward. There are three parts in this article. The first part narrates the common understanding of taxation legalization, including the content, nature, targets, principles and the characteristics of the operation system as regarding the course of tax administration as the taxation legalization. In second part, the author reviewed the basic condition of taxation administration's legalization after the operation of market economy, including the related information about the Law of the People's Republic of China concerning the Tax Collection and Tax Administration, the taxation pattern of trinity, the taxation system reform in 1994, the legalization process after 1995, the appearance and origins of current situation and the main idea is that although we have got some limited fruits in taxation legalization, there are many problems needing to be resolved. In the third part, the author instructed some countermeasure for setting up legalized taxation administration mechanism, including the building principles of legalization and formativeness, using the advanced experiences from other developed countries as references and establishing mature taxation administration mechanism and the main idea of this part is that the process of perfecting the legalized taxation operation system is a long-term and systematic work and it cannot be completed in haste. The third part also described a operating schedule for perfecting legalized taxation administration mechanism in subordinate units, including promoting the understandings, consolidating the rules, perfecting the procedures, strengthening the inspection, maturing the examination, boosting the responsibility, enhancing the staff quality, using the information technology and preparing the documentation and the main idea of this part is to fulfill the legalized taxation administration mechanism into the practice of subordinate units to connect the theory and practice, solve the real problems and get the genuine management fruit. The author is a member of staff working in tax authorities and the aim of this article is to bring its own opinions on perfecting legalized taxation administration mechanism. Limited by object conditions, there are many places that are not prudent and delicate during the course of erecting and reasoning the ideas. I would like to invite the experts give me more suggestion.