The Study Of Socialized Tax Collection And Administration In Changshu

With the refinement of social division, it is generally recognized that thepublic administration the government obliged to can be provided by bothgovernmental/non-governmental organizations and private sectors, rather thannecessarily the government itself. Taxation is not only the pool of financeincome of national organizations, more than the main means for regulatingeconomy, and tax collection and administration is the essential parts of publicadministration. In this sense, for the most of developed countries,90%ofmatters relating to the tax are performed under the strict supervision of thegovernment, while provided by both the market entities such as socialintermediary agencies, taxpayers associations and taxation services volunteerorganizations, together with the non-governmental organizations, which isproved to be fruitful. In recent years, China’s tax administration system has fullyfocused on promoting the tax administration by law, strengthening tax collectionand administration, boosting the informatization construction of taxadministration, while carrying out the improvement and optimization of taxservice. In the course of exploring new mode of tax administration andcollection, Changshu is at the forefront of the country, takes the lead to the way of socialized tax service, of which, organizes the social forces to jointlyparticipate and promote the tax collection and administration, aims to enhancethe people’s awareness of the need to pay taxes, improve taxes collectionefficiency, improve tax services, while reconcile collection-payment relation oftaxation. Once this new concept of tax collection has been proposed, it was soonrecognized and supported by the country, to be a new research topic of currentdomestic tax department and other government departments.As a sophisticated theory, the public administration socialization haspresently widely applied in the foreign tax collection and administration, whilesome domestic public administrative departments also begin to introduce theconcept and methods of public administration socialization to strengthen thefunctions of public administration and services. However, the application ofpublic administration socialization for the domestic local tax departments is stillat the initial phase of exploration and learning. Through four years’ continuouspractices and exploration, the socialized tax services in Changshu has achievedremarkable results in practical works, yet, there are also some problems existedconcerning management concept, departments coordination and personnelquality. The article will expound the connotation of socialized tax services andits practical significance in the activities of tax collection&administration fromthe angle of theoretical considerations of socialized tax services; it attempts toanalyze the current situation and the problems and difficulties involved of thesocialized tax services in Changshu by combining the objectives and requirements of tax collection&administration; through the comparativeanalysis of the practices of socialized tax services of foreign tax departments,while combining the author’s post characteristics, some suggestions forenhancing the tax administration are given at last concerning the problem ofhow to effectively apply the socialized tax concept.