Research On The Development Of Tax Substitute System In China

With a history of over one hundred years, Tax Substitute is a product of Marketing Economy. Established generally in Marketing Economy countries all over the world, Tax Substitute System has developed riper and riper. Developed for more than 20 years, Tax Substitute in China is growing together with development of the Socialistic Marketing Economy, and makes active effects on improvement of Taxation Management and Marketing Economy environment. Now, the current situation is that Marketing Economy development and taxes increasing in China are really fast, but development speed of Tax Substitute lags far behind to meet the requirements of domestic economy.Compared with the successful experience of Tax Substitute System in developed countries, with the theories and means of Public Management, my thesis aims at tabling a proposal on development of Tax Substitute in China, by analyzing current situation, existing problems and reasons of Chinese Tax Substitute System. After general analysis, I make a case study on Yangzhou area to get a conclusion that the essential restriction on Tax Substitute development are as followings: 1. Tax Substitute System in China is not consummate, 2. supporting power of laws and regulations is not strong enough, 3. service requirement increases slowly, 4. service quality is not satisfied, and the main reasons are the lagging back of legislations, chaos of administration management and business management, and the lack of interior and exterior development conditions of relative Tax Substitute institutes. So I believe improving the management level is the bases to insure the prosperous and healthy development of Tax Substitute in China. We should make efforts on consummating laws and regulations, administration management supervision and self-discipline of business development, and propose measures on putting forward law-system establishment, administration management according to the laws and bringing the active aspects of business management into play. In my thesis, I would like to discuss the positioning of tax administration departments as a role of public manager in public service for taxpayer and Tax Substitute business, especially at the civic level, which has a practical meaning in the development of Tax Substitute System in China.