On The Tax Mamagement To Smail-scale Taxpayers In Ji'an City

The boom of individual and private economy in recent years contributes substantially to the development of productivity, the increase of employment and the increment of taxes. The owners in this sector of economy are basically termed as small-scale taxpayer, featured by small scale, quantity and low tax contribution. Therefore, it's an urgent task to improve the tax revenue collection and management and prevent potential tax evasion. This article, based on the cases in Ji'An city, tries to offer some advice for such situation.This article analyses, compares and studies the present situation of tax collection and management to small-scale tax-payers in Ji'An city. Based on public administration, public economics and public finance theories, it explores the problems in small-scale tax collection and management and investigates and analyses the reasons from the present mechanism, tax laws and regulations, management devices and tax consciousness of taxpayers. With reference to the effective measures in foreign countries, the article advances some strategies for local small-scale tax administration in the hope of solving the major problems in the field and helping the development and perfection of relevant management system in the city.