Research On Optimization Of Tax Collection And Administration In Chinese Current Pattern

The two constituents of tax system are the structure of the tax system and tax collection and administration of it. Tax collection pattern used to levy and manage the tax is closely related to the tax system and the economic environment of the whole society. The achievement of the settled aim of tax cannot be done without effective levy and the management of tax, which is relying on the way government, used to tax. And the central work is to manage the origin of tax and to settle down a proper way of levying tax. And its aim is to narrow down the distance between the implied tax and the real ones. The management of tax is the central of tax system, or in other words, it is the key point to achieve the goal of taxing. So how the government do it is the central and precondition to tax effectively. The author of this paper is experienced she has been working as a tax collector for many years. The ideas and the measures presented in this paper may be meaningful to straighten out the relationship among levying, managing and checking of the tax, to control the tax origin, to avoid a drain on tax and to make sure that the whole income in tax is turned over to the government.This paper will focus on several major problems existing levying and managing the tax, such as lacking of cooperation and control, untrue information, low effectiveness of checking and shortcomings in service. And in order to broad the train of thought in improving the present system, it offers some practical measures and points out the keys to solve the problems is clear the relationships among the processes in the system properly. And if looking into the present system, we can find that there is idealism color in it, which means some of the tax collectors do not have a clear mind on it, and their way to manage it is far behind.The problem named "negligent of management, the indifference of duties" has not been solved, and the control of tax origin, the effectiveness of working and the service also need to be improved. With over ten years experience of working in tax bureau, the author does research about the history of tax management transfer, and attempt to look into the problems in the tax system and to offer several ideas to improve the present tax management.This paper will be divided into four chapters:Chapter one is a theoretical background of tax collecting and management, including its connotation and the principle of its foundation. Chapter two is an analysis of the "bottleneck" problems demanding prompt solution in tax collecting and management. And they are lacking of the ripe constructional theory for reform, unclearness of duty and information construction is comparatively lagged.Chapter three mainly analyze the reasons caused the problems and the "five main contradictions" and "six excessiveness" and "six neglects" in the present system.Chapter four offers some suggestions and countermeasure in improving the system. And it will elaborates the over all request of tax revenue in new time and the suggestions to utilize the management of it.At present, the government makes a very impressive growth in tax incoming, which is well constructed by the present system of collecting and managing tax. However, we should have a clear awareness that the way government tax should match well with the reality of the society like, the economy level, quality of tax collectors and geography location and the history and culture background. And it should impetus development of a " low investment and high efficiency" system. The innovation of this paper lied in its proposing "five main contradictions" and "six excessiveness" and "six neglects" in the present system, which is prompted based on the status quo of improper fulfillment of duty and the delay of in formation construction. The paper invests into the reason of these problems by theoretical and actual evidence and advocate that we must optimize tax administration, employee scientific and specialize concept of management, improve the qualities of leaders, set up information construction, improve the administrative level of legal taxing charge and improve the service level of taxing.