On The Perfection Of System In The Reform Of Tax Collection And Management

In recent years, The government of China is groping for tax collection and anagement mode which is more science and more technology., especially the construction of the Golden Tax Project to achieve major breakthroughs, modern information technology has been applied widely, the content of science and technology management work has improved significantly, while emphasizing the subjective initiative, the driver management and technology double, improve the level of tax collection and management. To adapt to the need of the development of socialist market economy, tax and many scholars from different perspectives, focusing on the important problem of the reform of tax collection administration conducted a lot of research. From the State Administration of Taxation to the tax authorities at all levels, strive to improve the quality and efficiency of tax collection and management, from different angles, different degree in the reform of tax collection and management made a number of attempts, accumulated a lot of valuable experience. Actively implement scientific, fine management, explore and master the rules of tax collection and management, a clear division of responsibilities, optimize business processes, improve the responsibility system, strengthen coordination and cooperation, the use of modern management methods and means of information, weak links by combing the tax collection and management, to take measures to strengthen management, continue to strengthen tax collection and management foundation, to effectively change the extensive management conditions stipulated in the law, and sources of meaning, to realize the real purpose of taxpayers’ tax compliance is the reform of tax collection and administration.The tax authorities at various levels have carried out an active exploration and practice in the tax collection and management reform, and achieved certain results, accumulated valuable experience for the reform of tax administration. The State Administration of taxation is put forward and the main content of overall requirements for reforming the tax collection and management in 2012, gives the important direction of tax reform from the perspective of the government. A large number of domestic scholars on the basis of analyzing the current situation of China’s tax collection and management on the foreign advanced experience, and philosophy way of learning, especially for the key study of tax collection and administration system and the situation in developed countries the United States, Japan, Australia and so on, put forward many constructive opinions on the reform, have higher the reference value for the reform of the tax collection and management.In this paper, from the reform of tax collection and management system of perfect perspective, a full understanding of the tax collection and management, tax law and tax collection system concept, and analyzes the current situation of China’s tax collection and management, knowledge of the theory of domestic and foreign tax administration reforms were a serious study reference, From the reform of tax collection and management in China in recent years gained experience, learn from foreign developed countries, especially the United States, the basis of successful experience of Japan, Australia and so on, through the analysis of search was proposed to improve the system construction is not perfect, the lack of human resources, tax control system is not perfect and so on three aspects tax collection and management system in China, According to the three aspects of theoretical research and practical analysis, and puts forward the solutions and suggestions and measures to improve the mechanism, the system of the tax collection and management of tax collection and management problems of restricting development of crack, provide some ideas to promote the reform of tax administration.