Explore The Development Of China's Tax Administration

China has comprehensively reformed the tax system since 1994 and set up the new mode of taxation management .But the innovation is restricted by all kinds of external factors and conflict of interest because the economic development is unbalance. The implement of current tax system is in face of some problems.The thesis summarizes the practical experience of ten years' reform and analyses the current tax system. Using for reference of advance means of taxation management in developed country and linking to our situation, The paper set forth five aspects of strengthening our taxation management according to efficiency principle of taxation. The first aspect is consummating the multiple tax system based on more categories of taxes, source, arrangement and simple tax rate that the value-added tax and income tax is principal part. The second aspect is to enhance legislation, executing the law, obeying the law and service, to consolidate agent vocation of tax and assisting- tax system and to erect rigorous system of social monitor and taxation management. The third aspect is to establish the taxation management mode depending on the function that is strict executing the law, perfect service, systemic, professional, standard, scientific, comprehensive, true and just. Fourthly, to set up the taxation management system supported by advance science and technology, which content is administration, operation, decision-making and exchanging information. Furthermore, it is complete, accordant, shared, precise, convenient, effective ,safe and steady .Finally, we should follow the trend, give attention to the reality and actual effect, program and execute step by step.