Research On Tax Administrator System

Since tax administrator system was implemented, it has been playing a more and more important role in both tax source management and taxation service. It advanced taxation administration by law, promoted the quality and efficiency of taxation administration, and strengthened the tax source management. With the social and economic development, the tax administrator system cannot adapt to the development in some aspects. Though it still plays an active role, it have to be perfected and advanced with the situations.This paper first reviews the history of tax administrator system, researches its historical background, important role and deficiencies in different stages of development. It introduces and estimates the main contents of tax administrator system objectively, analyzes the main problems in the process of implementation and actual effect after implemented by Tongling Local Taxation Bureau. It also proposes an overall thought and specific measures concerning how to perfect and advance the tax administrator system.