Study On The Administration Of Tax Collection In China

With the quick development of reforming and opening up of China, tax collection gets more and more important and administration of tax collection also more complicate. Since 1980s, the reform of tax collection and administration has been discussed and performed in different tax authorities and theory horizon. But because of the misunderstanding of the reform in some regions, there were so much phenomena as to waste such as building"Tax Service Hall"and purchasing computers. The dissertation firstly reviews the theory about tax collection and administration both at home and abroad. Then the developing history and the reforming of China tax collection and administration are discussed from the view of environment, politics and tax structure, and the problems in the process are consequently analyzed. Finally, comparing with the experience of some developed countries, the dissertation puts forward with some suggestions on the pattern, informationization, operation regulation, personnel quality and environment and so on of tax collection and administration.This dissertation includes three chapters. Chapter I firstly reviews the theory of tax collection and administration; Then Chapter II analyzes in detail the current situation and problems in China tax collection and administration; Finally, Chapter III learns from the foreign experience and puts forward some related suggestions on completing the regulation and policy of China tax collection and administration...