Tax Levy Comparative Study

The tax collection and administration pattern denotes the concrete organization implements form of the tax revenue income and the working way of operation movement in the tax collection and administration process, belongs to tax administration. The tax collection and administration pattern is not the collection work itself, it is aloof to each kind of concrete collection work, but also has the important restriction to the concrete collection work, it is one kind of total form and total mechanism, which each collection work is organized to divide the work and operated coordinated, horizontal adapts with the economical development level, the technical development level, the tax system and the tax system structure, the tax collector's comprehensive quality and so on of the same time.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. The tax collection and administration patterns of American, Canadian, Australian and Japanese have their characteristics, basing on voluntarily tax report, depending upon the formidable computer network, through the perfect tax affairs proxy system, implementing strictly tax inspection (audit), they have formed strict and science tax administration system, which is worthy of studying.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. Our country's tax collection and administration pattern should be divided into two levels: goal pattern and reality choice pattern. The tax collection and administration goal pattern is: based on many...