| County economy is an important part of national economy, which is also in the basic position during the development of society and social economy. After the call of developing and intensifying the county economy in the 16th National People's Congress, the county economy is getting more and more concerning. How to develop the county economy affects directly the realization of Well of Society. Meanwhile the relationship between the development of county economy and taxation is close. Economic growth , which can provide security and resources to the increase of tax levy, is the essence of tax levy. On the other hand, the increase of tax levy will promote the social economic development. It is an important task for tax workers to improve the tax levy and administration, execute the policies of state and the tax law, keep a good relation between tax levy and county economy and finally to push up the development of the county economy.In the context, combining the practice in the county tax bureau with the theories in books. The author treats Changting county as a real case , gets down to its situation of county economy and its procession of county tax collecting and administration, analyzes the factors limiting the county economy's development caused by the recent tax collecting and administration, especially explains the reasons why the function of tax levy doesnot exert completely and the reasons why it weakens, researches for a new way to improving the tax collecting and administration, advise to change the view of tax levy ,regulate the performance of the government and set up a scientific checking system of tax levy as well as the efficience-oriented tax levy. Finally the author puts forward to building a stable order of tax levy, creating a tax environment ruled by tax law and constructing the new harmonious relationship between the tax collecting and the tax paying. |