The Study On The Taxation Administration In China

The thesis makes a systematic exposition on the key factors that affect the taxation administration by applying the studying method of Public Policy Analysis, and establishes an analytic framework in the light of the Smith's Model, with special focus on the taxation administration while regarding it as an important link in the implementation of taxation policy. The thesis firstly introduces the factors which affect the implementation of public policy, analyses the four factors that affect the taxation administration, i.e. the policy of taxation, the administration organizations and personnel of taxation, the taxpayers and the environment of taxation. Then it uncovers the problems of the implementation of taxation administration in China. From the point of view of public policy implementation, the thesis provides a comprehensive analysis on the taxation administration in China, revealing the present problems and the causes. Furthermore, it advocates that the taxation administration should comply with the principle of effective implementation of the policy. To improve the efficiency of the taxation administration, the thesis gives out some suggestions, i.e. accomplishing the present legal system, improving the pattern of the taxation administration, establishing a system of tax resources administration and tax payment evaluation, improving the internal business by innovating ideas, providing better service and improving tax system. The structure of the thesis is as follows:The Foreword introduces the theme of the thesis and the method of research.Part I gives definitions to certain relative concepts, clarifies the relationship between the implementation of public policy and the taxation administration.Part II makes up the theoretical groundwork of the thesis by introducing an analytic framework which is in the light of the Smith's Model.Part III reviews the development of China's taxation administration, analyses the motivation of taxation administration reform from the point of view of public policy implementation.Part IV analyses China's current practice of taxation administration by using the theory of public policy implementation, and points out the existing problems.Part V sums up the problems and the causes that have emerged in the reform of the taxation administration.Part VI expatiates the targets and the approaches of the taxation administration in China, gives suggestions on how to improve the pattern of the taxation administration.