A Study Of Taxation Arrears And Administrative Countermeasures

Taxation is the lifeline of national development, As a result of the reform and opening-up policy, Chinese economy has developed rapidly. Consequently, the national taxation has risen greatly, which promotes the economic redevelopment and prosperity. However, there are also some shocking problems behind it, such as taxation arrears. In china, taxation programmer depends on financial system and it cannot achieve its goal totally. So every year, the government will set an important standard to check if the relevant tax authority achive its assignment. That is whether all the taxation is paid. If so, it will be satisfying. So the importance of taxation is always left out. The Liao yang City owe tax 303,430,000 yuan up to the 2007 total amount, together ratio increment 42,760,000 yuan, increase to attain 16.4%. The problem of taxation arrears not only affects the progress of national taxation but also damages the economic environment in society. Besides it offends the benefits of the tax payers who keep the law, destroys the moral foundation in taxation system and makes the tax payers decline their confidence about the taxation system. Above all, it affects the macro-control function of national taxation. As the idea of paying tax according to law spreads widely, the tax authority has made a lot of efforts to deal with the taxation arrears and has produced a marked effect. But there is also a phenomenon that the tax authority does not exert itself which leads to the taxation arrears existing at the same time.In order to study the reason of the taxation arrears, we can analyze the problem in macro-economic system, the tax payers concept on tax payment, tax payers' psychology, assistance and protection of tax payment, and the tax authority itself with its relevant departments. It can be understood easily and clearly that the problem involves not only the tax authority itself but also the government and the relevant department. So the problems in administration must be solved first.By analyzing the reasons of the taxation arrears, on the base of the present tax administration, the article studies the relationship between the taxation arrears and the administration, aiming at the problem can be paid attention to in the whole society. So that the tax authority will not work alone, and it will promote the tax administration to be more regular and more legal.