Problems And Countermeasures Of China's Tax Management

National tax revenue management is an important link in the activities of the protection of the state's tax revenues, and safeguarding the fairness of tax laws played a positive and important role. With the development of society, economic activity has become increasingly active and complex, this brought about great challenges and risks to tax management. According to China's tax revenue management history review, analyzed the current status of China's tax administration and the constraints of the performance between tax collection and management, found that because of tax losses caused by the delayed tax management not only affect government revenue, but also the whole community resource allocation, income distribution and a series of government macro-control, and have a negative impact on financial income increased control, block coordinated hindering economic operation, loss economic efficiency and break undermine social justice. Therefore, how to make effective revenue management is urgent need to solve the problems.Papers from the United States and Canada advanced revenue management experience and survey data ,started with the related disciplines of public knowledge management, expounded the status of China's tax administration and facing contradictions. Using Design Theory analyzed the reasons of China's current tax revenue mechanism problem, research strengthening of tax collection and management methods. A comparative analysis of the difference between the United States and Canada tax management, support the idea of levying reasonable direct and indirect taxes, propose taxes jurisdiction and taxes to make the local tax administration perfect. In the main business level Tax law enforcement officers and its overall quality is very poor, offer proposal of building a "incentive compatibility" humanized tax collection mechanisms from the economics angle, as well as increase tax revenue personnel management capacity means; to local tax management department confusion against the tax issue, it proposes strengthening the monitoring efforts tax sources, the tax agency set up a scientific combination of specific measures such as; tax enforcement against the deterioration of the external environment, raised from the tax authorities, the taxpayers and tax agent organizations to improve the tax credit system, the construction of professional tax court settlement of a tax dispute, in order to optimize tax authorities and taxpayers relations, the promotion of tax administration work carried out smoothly.