China's Use Of Electronic Tax Payment System

Recent years, with the rapid development of the Internet, the construction of tax information has been strongly supported. In support of increasing reinforcement of information technology, the electronic tax comes into being. Electronic tax means that by applying modern computer technique and net communication technology, the tax authorities electronically integrate tax management and service with computer through the Internet, and enable the optimum recombination of tax organizations and recycle of working processes through the Internet. Thus can provide high qualified, standard and transparent management and service to all the tax payers. Meanwhile, it is also the specific reflection of the construction of service-pattern tax authorities of China.This thesis consults the experiences of developed countries in developing electronic tax. The writer's personal interpretation of the relevant concepts of electronic tax is put forward based on the China's actual conditions and combined with the empirical study on electronic tax which conducted by Local Tax Bureau of Pan Long District in Kunming. Through the concrete empirical study, the factors that influence the obstacles which the electronic tax system faced in the real world have be analyzed. Meanwhile, with the combination of common effectiveness evaluation methods, an effective evaluation system which aims to build the electronic tax system is presented from a unique angle of view.The thesis is divided into six chapters. Chapter One is the introduction which includes the genesis of the research, the significance of the research, the thoughts and methods of the research, etcetera. Under the reform and opening policy, and the transformation of government function, the tax authorizes, as an important and special branch of government, require new changes in the tax system. The writer will apply the theory of public management, and integrate the long experience of working in the tax system to discuss the ways and methods of applying electronic tax and evaluating the effectiveness. This research has theoretical and realistic meanings. Chapter Two analyzes the connotation of electronic tax. In this chapter, the writer explains the concepts of electronic tax, and introduces electronic tax in general. Electronic tax refers that the tax authorities apply Internet technique and resources to provide tax services, so that the tax payers can use computers to make the tax return filing, without the need to submit any paper document. Electronic tax has several merits. Chapter Three presents the application of the electronic tax system in foreign countries. In this chapter, the writer analyzes the propositions and measures about the electronic tax taken by the developed countries, such as the United States of America, Canada, and Australia. And then some experiences and lessons that we can take during the development of electronic tax in China are concluded. Chapter Four summarizes the application of electronic tax in China. From the writer's point of view, some imperfect aspects of the electronic tax system of China are pointed out, so that the tax authorities can take some measures to improve the electronic tax condition in China. Chapter Five explores the effectiveness evaluation for electronic tax system, thus hoping to lead the electronic tax system to develop harmonious. The aim of establishing effectiveness evaluation is to foster the efficiency awareness of the tax authorities, transform the work style of tax authorities, optimize the quality of the staff, improve the service awareness, reduce the cost, etc. Chapter Six introduces a local empirical study. The empirical study is on electronic tax service conducted by Local Tax Bureau of Pan Long District in Kunming. In this chapter, the condition of electronic tax in Kunming is reasonably discussed. Several methods are explored to solve the problems which are faced by the tax authorities..Electronic tax is a modern public management method, reflecting the philosophy of service-oriented government. In China, electronic tax system needs more improvements and extension.