The Setting Of Tax Affairs Organization And The Consummation Of Tax Distribution System In China

Since China implemented tax distribution system formally in 1994, it has been running for more than ten years and got remarkable effect. Along with the fast development of domestic politics, economical situation and tax revenue collection method, tax affairs organization—the special organization set up to realize tax revenue function, has gradually shown disadvantages, mainly including the increase of the tax revenue cost, unclear function assignment, the obstacle of tax revenue information communication and so on. When carrying on the new turn of tax revenue reform, we must not only pay attention to reform and improve the specific categories of taxes such as value-added tax, the consumption tax, the enterprise income tax and the personal income tax, etc. but also think more about the reforms of tax affairs organization itself as the main body of tax revenue collection. Thus can promote tax distribution system consummation and benefit the sound development and modernization oftax revenue.Based on correlative theories and principles about establishment of the tax affairs organization in the tax revenue efficiency principle, management, public administration and public economics, this article reviewed the development of the tax affairs organization, compared the international state and then summarized suggestions on both tax affairs management and the setting of tax affairs organization of our country.Then after analyzing the problems of the present setting of tax affairs organization and referring to the foreign experience, it was proposed that following the related theory and principle of the tax affairs organization setting and considering the actual situation of Chinese tax management, we should give primary to efficiency, strengthen supervision, adopt the policy of both combining and separating the state and local tax management organizations, and set flat structure and pattern in the interior tax affairs organization, consequently establishing the aim of tax affairs organization suitable to the present economic situation of our country.With the guidance of this aim, it was put forward to establish and perfect local tax system; to set the tax affairs organization according to the economic region; to merge the state and local tax inspecting organizations into a vertical leading system; to unify tax revenue collection information software to virtually merge levying institution; to establish flat pattern in the interior of tax organization. At the same time, as to the problems of improving the setting of tax revenue organization, its own viewpoint was elaborated in order to do some useful research for the consummation of the present tax revenue organization.