On The Optimal Path To China's Tax Collection

With political power, tax is a national financial mandatory unpaid allocation for national social regulation and financial distribution which standards prescribed by law. It is the basement of the state apparatus'functioning; it also plays an important part for public service, for the improvement of social welfare and the economic development. Whether tax functioned effectively depends on if the tax can be taken in time and full storage. With the deepening development of China's reform and opening up, with the rapid development of economic globalization, the Tax Administration is facing an increasingly complex and diverse international and domestic environment. In this case, how to adapt to developed and changed administration environment to strengthen tax administration and to plug tax loopholes and ensure every receivables are collected, these above questions are high lights for the tax academic circles and tax administration department. But in the sum, existing research is more based on the tax system's optimization, macro-control, tax influence on micro-economic, tax efficiency and equity, very few focuses on analysis of tax theory and the implementation of collection processes and the actual practical comprehensive results. With empirical analysis and normative analysis, referenced with foreign advanced tax experience, this paper makes comprehensive use of economical hypothesis, public choice theory, rent-seeking theory, public budget theory and other theoretical tools to explore the optimization way of tax collection.This article is divided into six parts, the first major study presented background and significance of tax, reviewed relevant domestic and international literature, studied research tools and research methods theory, created new innovation and difficulties; The second part describes the meaning of tax collection, the relevant theory, and the influence factors; The third part analyzed our tax collection inform, the current situation and the major causes; After the introduction of the western advanced country's tax collection experience, combined with the actual tax collection in China, The fourth part proposed some enlightenment; The fifth part integrated the above analysis, exploratory proposed a effective path to increase the quality and efficient of tax collection management. Part six is the prospects of tax collection administration.