Research On How To Improve The Ability Of Tax-collection Basic On The Existing Tax-collection And Tax Management Model

Tax revenue is a kind of compulsory free distribution the society. The state government takes advantage of tax revenue to fulfill its function. Whether the operation of the state apparatus or the development of the social economic or the improvement of the people's living condions social welfare, all have very close relationship with tax revenue. Although we have complete the transformation of the system of tax administration and build a new pattern which have the basic of tax declaration,the way by the computer technology to collecting and examining. The tax revenue increases every year, and above two figures growing in recent years. But the basic unit tax authorities in working practice still exposed many problems.This article started from the elementary theory of tax collection and administration pattern, reviewed the historical evolution of the Chinese tax collection and administration patterns. Analysis China's tax collection and management in business management at the micro level, the main problem facing, such as different types of taxes levied in the specific process problems. It has the significant theory and practical significance for us to profit from the overseas advanced management experiences and tax collection and administration patterns. And then to propose measures which can improve tax collection and can introduce effective measures in short time.