Tax System And Tax Collection And The Coordination Of Research

1．The purpose and significance of this thesis In the modern society, the enforcement and optimization of the taxation system have been held as key points to the realization of the taxation function by every government. However, according to the practice, the great crux of the taxation optimization is the ignorance of the conditions in which the taxation system is put into practice, that is, the contradiction between the taxation system and the taxation regulation made difficulty to attain the decided target of the taxation system. Many a scholar has advanced the concept optimization on of taxation practice". In the context, considerable efforts should be paid to the research of regulation when desiring the taxation system.In the research on the coordination between the taxation system and the taxation regulation with full consideration taken into account about the developing market-oriented of China, the author aims at combining the ideal standard and international practice with the state of nation in China and coordinate the taxation system and taxation regulation for the further optimization of our taxation system.2．The basic methods and arrangement of this thesisThe gross arrangements are as follows: the taxation system is the core. On the base of the analysis on the present conditions, the corresponding systematic arrangement is advanced.Firstly, the concept and interrelation of the taxation system and taxation collected and requisition are expounded. And furthermore the issue to be looked into is presented, then from the view of taxation setup and taxation regulation, the concrete analysis about the disharmony between the two above is also performed. At last, the thesis brings forward the conditions under which the taxation system and the taxation regulation can be put in coordination, and also corresponding systematic arrangements in added value tax, enterprise income tax and personalincome tax. 3．The main contents and view points of this thesis①Analysis of the theoretical basics on the coordination between taxation system and taxation regulation.The taxation system and the taxation regulation are the two fundamental categories with entirely different implication in the taxation scope. On the one hand, the taxation regulation is dependent on the taxation system. On the other hand, the taxation regulation has reaction against the taxation system. The reaction of the taxation system necessitates the concrete practices in regulation.At present, with the economic development, the goal of taxation system evolves from only focus on signal public finance to multifold economic ones, which borders the complexity on the construction of the taxation system, with the result that the decided goal comes to naught. In the forthcoming revolution in taxation system, how to pay equal attention to the construction of the taxation system and to the matching of the taxation regulation has become one of the great issue in the practice.②Present condition This chapter begins with the analysis of the present disharmony between taxation system and taxation regulation .In the process of taxation system the disharmonies unfold as follows: the province of tax object is not prescribed fairly; the rate is superfluous; the identification of taxpayer is not clear; and so on. Then, viewed from the point of taxation regulation, the author goes on to analyze③The counter plan to promote the harmony between taxation system and taxation regulationThe thesis points out that the easily regulated tax should be considered with priority; the taxation system should be simplified to match the abilities to regulate tax; and the fundamental law of taxation should be put into force sooner for the sake of the further revolution intaxation system; and so on. Based on the above, some systematic arrangements are made to coordinate the taxation system and the taxation regulation. 4．The innovation and the drawbacks of this thesisThe innovation in the thesis lies in the detailed ana...