The Research About The Optimal Model Of Levying Tax

In order to adjust to the development of socialist market economy,consolidate the macro-economic regulation and control effect of taxation, Our country's present tax collection and administration pattern had experienced four stages: the transition period, the planned economy system, the plan commodity economy system, the socialism market economic system, it was formed in the foundation of unceasingly summarizing the old pattern experience and unceasingly exploring the new patterns, it has many merits, also has many flaws. And it has gradually grown into Standardization and modernization from tradition in general.It has the significant theory and the practical significance for us to profit from the overseas advanced management experiences and tax collection and administration patterns, and then to establish the tax collection and administration pattern which is suitable to our country. This article started from the elementary theory of tax collection and administration pattern, reviewed the historical evolution of the Chinese tax collection and administration pattern, analyzed the advantage and disadvantage of some typical tax collection and administration patterns, also analyzed the question of the present tax collection and administration pattern, introduced and compared the tax collection and administration patterns of other countries one by one, then proposed our country's tax collection and administration goal pattern and the tax collection and administration pattern under the present condition.This paper obtains from the present situation of the xx local taxation collection system. And on the base of elaborating the tax revenue,the tax revenue principle as well as the taxation collection connotation and the important practical significance. This paper uses the statistics and comparative analysis. Combining theory with real diagnosis,making a concrete research of the reform of local tax revenue levy system and putting forward the proposal of consummate reform policy. This article carried on the analysis highly from the theory to the present xx tax revenue flow design's existence's question, discovered that the existing taxes collection system is completely defers to various links function division, the design, face function, but must faces the flow the division to cause between the tax affairs department and the taxpayer assumes the multi-spot contact; The flow basic activity name is not standard; In the concrete flow has the massive non-increment activity; In the flow the basic activity's logic sequence is not very reasonable; In the flow the basic activity's automated way is not very ideal.Finally,this article discusses the direction of the main body reforms thoroughly and proposes the concrete measure of reform perfect counter. Mainly includes: deepening the reform of levy system, simplifying the organization establishment, enhancing the levy quaky, improving the methods and measures of examination, elevating the efficiency of levy, establishing the service system, consummating the safeguard system, constructing the modernized tax revenue levy system.