Collection And Management Of The Rule Of Law Concept Study On China’s

Because of our special historical origin,"the national standard idea" into every link ofthe work of Taxation, financial income is the target that tax authorities must complete,personal income tax is an important part of the national tax,but due to" personal income taxto adjust income distribution function" particularity, destined in the collection link will appeardeviate from the original intention of the realistic problems of taxation.The context ofbuilding a socialist country under the rule of law, personal income tax collection processshould introduce the concept of "rule of law",us tax collection and management law conceptas a guide, based on the interests of the taxpayers, to provide quality tax services,through avariety of rewards and punishments incentives and sharing of information collection andmanagement mechanism of effective interaction, the formation of the majority of taxpayerstake the initiative to pay taxes according to law and orderly management model.According to the personal income tax as a main clue, Administration Philosophy as theangel of view to analysis the deep-seated reasons for the current personal income taxcollection and management problems,The full text is divided into six parts:The first part is "The introduction". Elaborated the theoretical and practical significanceof our country personal income tax collection and management concept of the rule of law,introduce the research status about this thesis at home and abroad, explains the research trainof thought method and innovation.The second part is " Personal income tax law concept overview". Based on thediscussion on the connotation and epitaxial and standard basis about collection andmanagement of the rule of law concept, combined with the tarting point realized that: in thecollection process to establish the " taxpayer standard" as the core of the management conceptof the rule of law is very necessary, also for the following chapters provide the theoreticalpreparation.The third part is " The misunderstanding of the current individual income tax collectionand management concept ". On the basis of study on the current individual income taxcollection and management, examples and analysis of the current personal income taxcollection and management’s ideal and problems.Because of the misunderstanding that taxadministration system design is not reasonable, collection and management to enter thequagmire. The fourth part is " The analysis about the reasons for the individual income taxcollection and management’ mistaken ideas and practical problems". The historical researchand empirical research methods, to further explore the deep-seated reasons for theadministration concept mistakes and practical problems. Through the argumentation found:the root cause of the mistaken ideas is use "national standard theory" as the core idea to taxcollection and management, while the "public tax idea"," incentive rewards philosophy" and"information sharing concept" deletion resulted in many problems in the practice ofmanagement.The fifth part is "Foreign personal income tax collection and management study anddraw lessons from". Through to the western concept of the rule of law, the school of taxcollection and management theory, the United States, Japan and other countries maturecollection experience elaborate, using the analytic method of comparative jurisprudence,summed up the effective reference for the construction of China’s tax law concept, putforward to answer from administration of culture of rule of law, the tax payment service,effective interaction depth with respect to change collection platform construction.The sixth part is "China’s personal income tax collection and management concept of therule of law construction". The part of the administration idea of rule of law should be acombination of multiple value system, using empirical and theoretical analysis, proposedcollection and management of the rule of law concept should be based on " public tax idea"and" the concept of taxpayers’ right" as the core, supplemented by the" service orientedgovernment"," management philosophy,"" information sharing concept" tentative idea.The seventh part is "Ending". Summary of main idea, once again stressed theadministration reform should focus on the improvement of guide decision making concept,rather than directly by analyzing the influence to solve the problems of taxation. Collectionand management authorities should form the rule of law concept of the taxpayer basedgenerally.Use concept of public revenue for the soul,to protect and service taxpayers for theessential characteristics to transform the backward thinking of the traditional national interestsbased;establish a service-oriented government philosophy and improve service to formationlevied between tax administration and taxpayer;supporting the formation of motivationconcepts and information sharing,improve taxpayer positive to form good collection andmanagement situation.