On The Completion Of Administrator's System Of Tax Revenue In China

Since 1994, since the tax reform, tax collection and management work in a series of reforms and deepening of the gradual establishment of "tax returns and quality services, based on a computer network-based, centralized collection, focusing on auditing, and strengthen management" of the collection and management model . Over the years, this collection mode in the organization of tax revenues, strengthen tax collection and management, tax optimization services, improve job efficiency played an important role. However, in recent years, with the deepening of economic reform, economic situation has undergone great changes, tax collection and management work also revealed many problems and contradictions, especially in the management of the existence of sources of tax revenue to the taxpayers residence unclear, operating conditions is unknown, tax information distortion, sources of revenue management issues such as precision is not fine. The reason: in the above-mentioned objective collection mode on does not deal with a good steward with the management of the relationship between families, tax managers only thing regardless of households, taxpayers should not grasp the dynamics of information, resulting in household affairs and seriously out of line pipe. Therefore, the State Administration of Taxation submitted a timely manner the new administrator of the tax system, it is specialized in the traditional tax system Sublation Rapporteur is also responsible for the management of existing sources of people to deepen and perfect the system. The purpose is to strengthen the sources of revenue management, and effectively solve the "lack of management, of duty to talk about" issues. Therefore actively promote and explore the tax system administrator is a matter urgent and very meaningful. This article attempts to retroactively tax administrator system development process, analysis of the existing tax system and tax collection administrator system problems, and seek to further improve the tax administrator system, strengthening tax effective means of management.Tax Collection management is an important aspect of tax administration, tax authorities are the basis of sex work, are the core of tax administration. Modernization of tax collection and management is a systematic project required the collection and management based on sound institutions, sound collection and management and regulations, scientific management system, standardize the collection and management processes, the collection and management of modern means of strict monitoring network, as well as lean management team. Tax practice in developed countries shows that a high degree of rule of law, modernization, and social system of tax collection and management should be to the taxpayers to pay taxes according to law-based initiative to tax the subject of management activities as a supplement to a variety of tax collection and management system to standardize the job, thereby reducing the collection and management in the work of human factors. However, China's tax collection and management of the status quo at this stage, the rule of law, modernization, the degree of society is still far from enough, the level of tax administration and taxpayers to pay taxes to comply with than the lower, the large number of taxpayers and does not vary the level of financial management Qi, therefore, also need to tax collection and management at the work of management personnel to play a major role.Reform of tax collection and management system are the inevitable outcome of socio-economic structural reform, tax reform is also the objective requirement is the collection and management of its characteristic pattern of changes. From the founding to the present, with society constantly improve production levels, China's social life and economic system has undergone tremendous changes in tax collection and management system has also experienced a number of reforms, to form several different collection models. Tax administrator system of tax collection and management system as an important vector, as tax collection and management model has been the development of the evolution of reforms in various sectors are more theoretical and practical topics of concern to workers. From the collection "Zheng, pipes, check" as a specialized member of the tax system to abolish the system of specialized staff, and then under the new historical conditions of the tax system administrator to re-establish, for each change of the system are the prevailing political economic situation in the development of the inevitable outcome.Tax system is the administrator in order to strengthen the sources of tax revenue management, optimization of tax services, tax authorities at the grassroots level day-to-day management responsibilities revenue decomposition give tax administrator, and supervise a system of assessment. Tax system administrators are in the collection and management of long-term practice of a system, its predecessor, are tax-specific member of the system, but compared with the tax-specific member, the tax administrator system either from the legal environment, collection and management tools and powers supervision has been a qualitative leap. In the new historical period, the tax system administrators in the implementation of tax laws and regulations, protect revenue, strengthening macroeconomic control, and safeguarding the legitimate rights and interests of taxpayers will play an important role.Administrators set up and improve the tax system of tax collection and management development are urgently needed. Tax administrator of China's tax administration system as an important form of revenue in our business and socio-economic development plays an important role. At the same time, because the system is running at different historical periods that arise during the enhanced power management and the problem of contradictions, but also make the system at various collection and management reform of society from all walks of life become the focus of attention. This article attempts to retroactively tax administrator system development process, analysis of the existing tax system and tax collection administrator system problems, and seek to further improve the tax administrator system, strengthening tax effective means of management.This article is divided into four parts:The first part, mainly through the introduction of tax administrators in the history of evolution and implementation of the tax system administrators need to analyze the current situation in our country under the necessity of the tax system administrator.The second part of introduction of the current tax system administrator connotation, the existing tax system and the original administrators of the tax system-specific member of the similarities and differences between points and tax administrators to implement system specific content, analysis of China's tax system administrator major significance.Part III, administrator of China's tax system itself and the reasons for the problems arising from China's collection and management models and tax environment incompatible contradictions analyzed. Part IV, from improving the tax system administrators deal with the aspects necessary to start the relationship, first proposed the reform of the system itself a number of ideas, and then for the implementation of the specific questions put forward to improve and optimize the tax environment, thus ensuring a smooth system of tax administrators implementation of specific measures.Although our current level of tax management from the developed countries there is a certain distance, but achieve a high degree of modernization of tax administration, the rule of law and of society has always been our direction for the collection and management reform efforts, and constantly improve the tax system, the process manager is what we with the developed countries to narrow the gap between the level of tax administration, and ultimately achieve a high degree of tax administration modernization process.