The Government Behavior Research In Tax Collection And Administration

Tax is the main revenue of one government, and plays a crucial role in fulfilling the optimization of resource distribution, regulating incoming allocation, maintaining social steady and stimulating economic development. Tax administration penetrates the entire progress of tax revenue. Under the new situation, it is meaningful to strengthen the level of tax administration, make up the leak on tax administration and making the tax legally, improve the quality of tax. On the one hand, enhance the tax administration standard will stimulate the improvement of economic structure and prosperous of regional economic development. Modern tax administration system can not only correct the irrational condition of condition, but can also reflect the efficiency; on the other hand, this method is the essential choice in fulfilling the optimization of resource distribution and strengthening the welfare.Since the establishment of China of PRC, we have experienced many obstacles on economy. But in every stage, tax revenue is the main footing stone in allocating money and giving service to the public, and pushing forward the modernization. It connected closely to the reformation of upper class on economy and politics. In contrast, tax administration can also limit the level and ability of government. Tax administration quality decided the efficiency of social political and economy. Establishment of modern tax administration can maximum degree the prime cost, guaranteeing the efficiency, and attending the resource allocation in our country.Modern society develops consistently, especially with the acceleration of economic globalization, the number of taxpayer increases dramatically, and the economic growth patterns are more diversified and globalized. The collection and administration of taxation in China are difficult to adapt to the demands of the development of situation, such as, the segmentation of responsibility and powers between the governments, the local taxation system construction, the improvement of transfer payment system and public financial system construction, etc. all need to be improved continuously. The national and international situation of economy and China’s operation of economy and society have changed dramatically. New situations and new tasks in the development of economy and society all need to be solved in the reform of taxation collection and administration, especially due to the limit of tax revenue, some local governments relies heavily on land leasing, together with massive invisible debts, the accumulation of local fiscal risk cannot be ignored. Facing with the huge risk of reform, China’s government establishes and undergoes a series of exploration and practice focusing on the choice of taxation collection and administration on the demand of construction of socialism marketing economy, and gains lots of experiences and lessons, and also exposes some disadvantages in practical work. New challenges and new issues are proposed for China’s taxation collection and administration, which worth in-depth discussion.This article is divided into five parts. The first part briefly introduces the research background, significance, content, methods and creative viewpoint. The second part analyzes the connotation and characteristics of taxation collection and government behaviors. The third part combines China’s practical situation, and analyzes the problems and causes of existing taxation collection and administration. The fourth part selects two representative nations from classic developed nations, the United States and Australia, analyzing the characteristics of taxation collection and administration and effectiveness of government behaviors, and learning their experiences on taxation collection and administration. The fifth part proposes recommendations on optimizing the development of taxation collection and administration, emphasizing to strengthen taxation legal construction, construct modern structure and system of taxation collection and administration, strengthen social comprehensive taxation, build a favorable taxation environment. We must improve our modes of taxation collection and administration, build a new idea of modern taxation collection and administration, establish supervision system of tax fund, and construct ideas and opinions of socialism taxation collection and administration.Two creative points of this thesis are:first, innovation of perspective. This thesis analyzes taxation collection and administration in the perspectives of publicity, and attempts to analyze the intrinsic impact of the improvement of government behaviors on reducing the cost of taxation collection and enhancing the administrative efficiency. Second, innovation of thoughts. Reform of taxation collection and administration is not a separate project, and it has a close relationship with taxation reform and environment. This thesis inputs these creative points into overall framework of taxation reform in China, and proposes the ideas of social comprehensive taxation and construction of taxation environment.