Analysis On Tax Expropriation And Management In China

Revenue is a kind of form from which government can get financial income and a kind of measure that can reassign a nation's economic resource. That revenue realizes its expectation or not depends upon the design of tax system that imposes the impact on social economic and political factors. Reasonable system contributes greatly to the social and economic development while impedes the productivity development and destroys the social stability in other ways. So the nature of the tax system is closed greatly to the nation and citizens.As a developing country being on the turn of the economic changes, China's regional development is unbalanced. In general, serious problem exists in tax levying and controlling for transforming country or low-incomed country. The starting status, such as tax evading, general revenue status problem, and incomplete management practice under the planned economy for transformational countries that lacks the revenue tradition, can bring especial impediment to the constitution of new Management system on tax expropriation.China's revolution of Management on tax expropriation and revenue system has experienced more than twenty years'development after many perfection. However, for Chinese present management system, many problems should be solved in order to establish effective and low-costly management pattern on tax expropriation, which had been a never-ending task for researchers.In China, the research on theories of tax optimum is less developed than western countries. From the aspect of the present revenue system problem,...