The Study On Improving The Quality Of The Tax Collection And Administration In China

Tax collection is an economic category, which is quite familiar to us, connects every one of us, and accompanies us everyday. It is the main source of national public financial income, is one of the important levers that the country adjusts and controls its economy, and is one of the important impacting factors that stimulate or constrain the economic development. Tax collection plays a very important role in providing financial guarantee for the economic construction and social development of our country. Since we began carrying out the reform and opening-up policy, specially entering the new century, the speed of the economic development of our country is remarkable to all over the world, the tax revenue takes on a sustainable, stable and rapid status. The tax collection and administration is an overall term referring to the fact that the country carries out the series of work of organization, administration and examination towards tax collection according to the related regulations based on the tax law and the tax collection and administration law. It is an important content of tax administration, the axis and vital point of the whole work of tax collection, and is also the fundamental guarantee for tax collection to function.The quality of tax collection and administration directly reflects whether or not the country's tax system is perfect. So, to raise the quality of tax collection and administration becomes an eternal topic, on which scholars at home and abroad come to conduct their researches in succession and have obtained a series of achievements. In the process of putting the theory into practical application, the quality of tax collection and administration of different countries has more or less been improved. The raising of the quality of tax collection and administration ia a long-term, gradual and systematic process, whose effects can be embodied in different levels of tax collection and administration. So it needs a certain accumulation to leap from the quantitative change to qualitative change. Therefore, we should not be too eager to achieve the final targets, instead, we should persist in our work and follow the sequence and advance gradually.With the continuous development and change of the economic situation, how to raise the quality of the tax collection and administration is not only a realistic problem of our country, but a common research issue of the world. Its theoretic significance lies in:1. The quality of the tax collection and administration is closely related to the economic growth and social stability of a country. The comparison of the status of the tax collection and administration in countries of different levels of development can embody the quality of the country's tax collection and administration, and thus help us summarize the experiences worth learning, and so raise the quality of the tax collection and administration in our country.2. The combing of the problems existing in the quality of the tax collection and administration in our country can help continuously look for ways and methods of thinking about and solving these problems, and is advantageous to continuously perfect the tax system of our country, better the environment of tax collection and administration, and realize the sustainable, rapid, healthy and moderate development of our economy.Since the reform of the tax system in 1994, after 16 years of exploration and practicing,, the tax collection and administration in our country is enhanced in all directions. A new mode of tax collection and administration has been set up, which aims at "enforcing the law normally, raising the rate of tax collection, lowering the cost of tax collection, and making the society satisfied", focuses on raising the quality and effect of tax collection and administration, carries out the idea of executing scientific and delicate administration in tax collection, "lies on the basis of citizen's declaring to pay tax and of high-quality service, relies on the support of computer network, and concentrates on collecting tax while inspecting to the point". The emphasis on tax collection and administration in our country is gradually transformed from simply pursuing the increase in quantity to the improvement of quality, and the quality of tax collection and administration has raised. But judging from the results of the examination on the quality of tax collection and administration and from the situation in audit in the recent few years, there still exist room for the quality of tax collection and administration in our country to be improved and problems for it to be solved. These problems, if not carefully and thoroughly studied to look for solutions, will directly influence further deepening the reform in the tax collection and administration. Based on the analysis on the problems existing in the quality of tax collection and administration in our country, related to the real situation of the current tax collection in our country, connected with the practical experiences in the grass-root work of tax collection, applying the research methods of combining theory with practice, combining data collection with down-to-earth investigation, and combining comparison with analysis, this article analyzes the factors that influence the quality of tax collection and administration in our country, puts forward 6 choices of countermeasures, which include broadening publicity and education on tax collection, strengthening citizens'sense of paying tax, raising the comprehensive qualities of the working staff of tax collection, strengthening the administration of the sources of tax collection, decreasing the cost of tax collection, reforming the means of issuing plans of tax collection, and standardizing the punishment in tax collection, provides practical basis for guaranteeing the healthy running of the national public finance, and so is of some practical value.This article consists of the following 4 parts, according to its content:Part 1 is an introduction, mainly includes the background and significance of the research, the present research status at home and abroad, and the contents and methods of the research.Part 2 analyzes the necessity of raising the quality of tax collection and administration.Part 3 studies the present status of the quality of tax collection and administration and the key problems existing in it.Part 4 puts forward the choices of countermeasures of improving the quality of tax collection and administration.China is heading for the world, and the work of tax collection and administration will face new problems and meet with new challenges. In front of the new situation and tasks, we should continuously widen our ways of thinking, renew our ideas on administration, adapt to new circumstances, study new methods, solve new problems, timely summarize experiences, and perfect the tax collection and administration system. We should fully implement and carry out the concept of scientific development, administer tax collection by law, conduct tax collection and administration by law, consolidate the foundation of administration and carry out scientific and delicate administration, raise the overall quality of tax collection and administration, ensure the stable increase in tax revenue, promote faster and better development of the tax cause, gather wealth for the country, and enforce the law for the people. And in order to channel the tax collection in our country in line with that of the world quickly, we should summarize the advanced experiences of the United States, Germany, Japan and Holland, etc., search for lessons worth drawing, keep investigating and studying, adopt countermeasures suitable to the tax collection system according to the realistic state of our country, raise the quality of the tax collection and administration, improve the environment of the tax collection and administration, and construct harmonious relationship between tax collection and enterprises.