On The Reform And Improvement Of China’s Tax Collection System

Taxation, as main source of state revenue, is fundamental for national economy.There are several goals of Chinese taxation reform, including developing a taxationsystem with Chinese characteristics in accordance with the economy, graduallyincreasing the efficiency of tax collection, reducing the gap between taxes receivableand the actual tax revenue and improving the quality of taxation service.The current tax collection mode of China is based on tax reporting andoptimization services, relying on a computer network. It was effective at the beginning,and has promoted the rapid development of China’s market economy. However, thereare also some problems within the system, such as the outdate tax management system,uneven tax information integration system, low quality of tax officers and inadequatetax popularization. With these problems being not properly resolved, China is not onlydifficult to put into practice the taxation system put forward by developed countrieswhich is based on service and rule of law, but also would meet a huge obstacle in theeconomic development of the country.China’s reform of the tax collection system should begin from the taxationpractice, and continuously develop tax collection mode compatible with the localeconomy and tax revenue structure. First, we should clarify the three objectives of thenew mode of tax collection, which are cost minimization, taxation under rule of lawand tax services improvement; Secondly, we also should figure out two basicprinciples of the current tax collection mode, namely the legal principle and theprinciple of fairness and efficiency. Finally, China needs to form a multi-level mode oftax collection by improving the legal system of tax collection, optimizing tax servicesystem, applying information technology in taxation, improving China’s tax agencysystem and strengthening the supervision of tax collection.