Studies On The Perfecting Of The Tax Collection And Administration System In China

The tax collection and administration system is an important component of the tax collection system.It is the basic guarantee for the tax collection authorities to organize financial revenue,strenthen macro-control and monitor the economic activities,etc.Since the reform and opening up,the construction of tax collection and administration system in China has made great headway in promoting the economic development and building up the harmony society.But clearly as we all see,the tax collection and administration system in our country still has its undesirable aspects and a long way to go. From 3 aspects ,the formal institution ,the informal institution and the implementation system ,this paper discusses the status,existing problems of the tax collection and administration system in China and proposes their specific perfecting measures.The paper is divided into 3 chapters.Chapter 1 discusses the status ,problems and perfecting measures of the formal institution. The formal institution is the practical legal system of tax collection and administration.Theorically analysing the content,characteristics and functions of the informal institution,i.e. the tax collection and administration culture, Chapter 2 clarifies its present problems and proposes the specific perfecting measures. Finally, Chapter 3 introduces the implementation system--tax law enforcement , tax judicature and tax support and protection system,seeks for its current problems and gives some perfecting measures.