| Constructing a socialist harmonious society is one of the new important thoughts and strategic tasks brought up at the Fourth Plenary Session of the 16th Party Central Committee of the Chinese Communist Party. During the process of the construction, the tax collection plays an essential role which not only collects the fund for the country but also provides the financial support for constructing a harmonious well-off society. The taxation authorities are one of the important parts and props. The Law of the People's Republic of China on the Administration of Tax Collection proceeded since May 1st 2001 and The Law of the People's Republic of China on the Administration of Tax Collection (Rules for Implementation) proceeded since October 15th 2002 thoroughly amend the previous administrating laws and regulations, which can be regarded as an another milestone in the history of the construction of tax collection laws.The emphasis of this thesis will be put on the analysis of the system of checking and ratifying tax collection, the system of periodic and rationed tax collection, the system of the priority of tax collection and the system of the rights of tax collection subrogation. It will be pointed out in the part about the system of checking and ratifying tax collection, meanwhile several improving measures are also laid out in this part. Moreover, the emphasis will be put on one of the outstanding problems in the economic activities of our country, that is, the wastage in tax collection. Here we analyze the cause of this problem and combining the practical situation we conclude several methods to resolve this problem, for instance, speed up the act of legislation, establish a taxation structure of wide tax base and low tax rate, and strengthen tax collecting, build up a sound supervision system as well as enhance the propaganda about taxation laws. In the way of the improvement of the system of taxation collection and administration, the thesis puts forward reformed measures.
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