An Analysis Of The Problems In China's Taxation Policy-Implementation And Their Countermeasures

The tax policy execution is the tax policy process important part and also is the key which the tax policy goal can realize . and also which is transforms the tax policy goal as the reality only way, the tax policy execution effective or not at the same time critical time tax policy success or failure, and effective carries out the tax policy to the organization tax revenue, legally the administration, manifests the tax revenue function all to have the vital significance, therefore this article embarks from the tax policy execution, profits from the western developed country the tax revenue execution experience, and unifies the Chinese national condition, comprehensively elaborated the question which in the China tax policy implementation appears, Thus carries on to these questions analyzes and proposed some solutions and the new view, carry out the fundamental research by the time to our country tax policy and enhances the our country tax policy effective execution to have the contribution, simultaneously constructs has the Chinese characteristic the tax policy to carry out the pattern. This article content mainly divides into five major partsThe first part is the tax policy execution analysis mainly includes from the community policy execution, promotes the tax policy the execution and the outline tax policy execution characteristic, the tax policy execution significance.The second part elaborated in the tax policy implementation exists question: The tax policy execution strength, the tax policy execution does not misinterpret the distortion, question and so on tax policy execution machinery.The third part unifies Smith's process pattern establishment this article theory frame, does not carry on the perspective to our country tax policy execution strength present situation. respectively from tax policy itself, the tax affairs implementing agency, the goal community is the taxpayer and influence factor and so on tax policy environment launches the analysis, affects the tax policy execution strength the primary factor not to include: The tax policy itself factor 1. Tax revenues legislations level is not high, the legal effect is not strong, causes the execution to feel weak. 2. Tax revenues laws systems not rigorous, specifically operates the difficulty to be big. 3. Tax systems structures establishment is unjust. 4. The tax policy preferential benefit is not standard causes the tax revenue execution difficulty. Implementing agency factor 1, tax affairs organization establishment not full display potency 2, tax affairs personnel's quality difference 3, and tax affairs institution's management level. The goal community's factor 1, the taxpayer subjective, is objective the psychology that is not willing to pay taxes 2; the rich person pays taxes the phenomenon to the tax policy execution influence. The tax revenue environment factor 1, the traditional society culture influence 2, the tax law propaganda is short of 3, cooperates the tax environment the establishment 4, the administrative intervention influence.The fourth part is the reason which does not stand according to the tax policy execution produces carries on the analysis, in profits from the west related tax policy execution situation in the foundation, unifies our country the actual situation thus to put forward some beneficial proposals.