Research On Optimization Of China's Tax Collection Pattern

At present,China is undergoing rapid economic development and tax collection reform is progressing continuously in practice.The task of enhancing tax collection is endless , we should notice that there are a lot of shortcomings in the tax collection despite of its achievements and consequently the actual implement divorced from law regulations. In order to adjust to the development of socialist market economy,consolidate the macro-economic regulation and control effect of taxation,our national tax collection pattern has underwent a series of reform process. And it has gradually grown into normilization and modernization from tradition in general. With the establishment of market economic system in our country and the implement of new tax system, in order to further embody the principles of just,scientific,standard,tight and efficient.We have established the tax collection pattern of"based on tax report and high-quality service,depend on computer net, collect centrally, check emphasitically". The current tax collection pattern is in accordance with establishing the just tax environment required in socialist market economy and match the new tax system,however,it has some shortcomings in practice. Aiming at these problems, this paper made discussion and put forward some solutions.This paper is divided into three parts. The first part introduced some relevant theories about tax collection management and its pattern. Management,collect and check make up tax collection management. Among which management is the precondition of collection and check,check is the key of realizing collection, collection is the final setting place of management and check. the three links have different action domain while they connect with eachother,making an organic whole. The essential purpose of tax collection is to carry out taxation law correctly,try to make the actual implement of taxation law identical with the requirements in law regulation,and make sure the tax income completely putting to storage on time. tax collection pattern is the general grasp and objective position of tax collection task under certain taxation system,it is also the management means of organized structure and choice setting with the aim of realizing taxation management scientific tax collection pattern should have the following three characteristics: first,high effectiveness,which include the cost decrease of both taxer and payer as well as the effective control on tax lost; second,legality,which include the control of...