On Improvement Of Tax Collection And Administration Mode Under The Knowledge Economy

Knowledge Economy is developping swift and violent in china in 21 century.In the area of taxation which is related to the development of the Knowledge Economy, a new Tax Collection and Administration mode has been established and implemented gradually. In order to adapt to the development of economy and reform of taxation system, our country carry out a new Tax Collection and Administration mode, i.e. based on the declaration and optimization of service, rely on the computer network, centralized tax collection, emphaisis check, intensify administration. According to the practice, this new mode has a good many of advantages, for example, it can make the Tax Collection and Administration change from extensive type to intensive type. However, with the formation and development of the Knowledge Economy, the new mode also brings up a lot of problems and contradictions, for instance, the tax source unclear, the declaration are not real, Examination cannot achieve the anticipated effect, the cost increase caused by the low efficiency of using computer. Up to now, we still be devoid of the study about taxation under the Knowledge Economy and have not yet searched after a tax revenue collection pattern to suit our country national condition to promote knowledge economy development.Therefore, in order to solve and consummate Tax Collection and Administration question current and in the next knowledge economy development, promote the developing of the Knowledge Economy, under the union knowledge economy condition the tax revenue change and the characteristic,further improve the existing tax revenue collection pattern has significant theoretical value and realistic meaning.This dissertation has studies the issues of Tax Collection and Administration under the Knowledge Economy, put forward a series of effective modes of Tax Collection and Administration, which is suitable to the situation of our country.This essay is divided into Four Parts: Part I mainly analyzes the related theory of the Knowledge Economy. It demonstrates the connotation and essential characteristics of the Knowledge Economy. Part II mainly analyzes the content,mode and evolution of contemporary Tax Collection and Administration. Part III discusses the influence of development of the Knowledge Economy to the mode of current Tax Collection and Administration. It points out the challenges of the Knowledge Economy to current Tax Collection and Administration, discusses the unsuitability due to the development of the Knowledge Economy. Part IV mainly discusses how to improve Tax Collection and Administration mode which can be adapt to the development of the Knowledge Economy . On the one hand, it puts forward the impersonal request of improving Tax Collection and Administration; on the other hand, it points out the method how to promote the optimization and scientization of Tax Collection and Administration.The main conclusions and innovations of this paper are as follows:1.Through analyzing the reasons why contemporary Tax Collection and Administration is unsuitable to the development of the Knowledge Economy, it defines the impersonal request improve Tax Collection and Administration , i.e. scientize and cyberize the mode of Tax Collection and Administration under the Knowledge Economy, electronize and modernize the method of Tax Collection and Administration. optimizethe efficiency of Tax Collection and Administration, Specialize the talents of Tax Collection and Administration.2. Three new viewpoints which can promote the optimize the method of Tax Collection and Administration are the following: redefine the crunodes of Tax Collection and Administration; Alter the mode of Tax Collection and Administration from linear type to triangle-prick type; establish differential fulfil system of Tax Collection and Administration which is one of the approaches to optimizing the Tax Collection and Administration.