Research On Tax Administration Integration

A lot of researches home and abroad indicate that the core issue of tax reform is tax administration. The emphasis of research on tax integration abroad is on tax coordination and reform among regional economies. With the establishment and development of market economies in China, the research on tax administration has flourished and laid a solid foundation for practical application.Based on more than10years of practical experience in taxation, this paper applies advanced management theories, ideas, and strategies, initiatives to reveal the trend of integration of tax administration and put forward target mode and path selection of integration of tax administration. From the perspective of theoretical analysis, this paper defines integrated management, tax administration and integrated tax administration. Then it applies Public Administration Theory, Public Organization Theory, Strategic Management Theory, Risk Management Theory and Process Reengineering Theory to analyze integrated tax administration. From the perspective of practical analysis, this paper draws lessons from transformation path of tax administration in USA, Singapore and South Korea, sorts out practice of tax administration in China, and analyze the typical case of integrated tax administration in China, especially case of Sichuan Provincial Office, SAT, then conclude with some rethinking about the key elements of integrated tax administration as well as guidance on practical research. From the perspective of solution choice, this paper constructs the short-term and long-term transformation strategies of integrated tax administration, and put forward the main focus, fiscal environment requirement and relevant supporting policies of integration transformation. In conclusion, this paper centers on tax administration and analyze the relevant concepts from the perspective of integration to play some positive role for existing tax administration.