The Canadian Tax Collection The Reference To China

The tax revenue is a very familiar to us economic category, connected with you and me, always exist in our side. It is the main source of national financial income, is one of the important lever to regulate the economy of the country, is one of the most important factors encouraging or restricting economic development. Provides financial security important tax for China’s economic construction and social development, play an invaluable role. The tax system is composed of the two main factors of the tax structure and tax collection and management. Tax collection and management is closely linked with the tax system and economic environment, tax system to realize the goal, is inseparable from the effective tax collection and management. Taxation is one of the important content of tax, tax collection and management is the central content of the tax management system, is the key to achieve the goal of tax administration. Tax collection and management is to achieve the purpose of the gap between actual and potential tax tax minimum, ensure national tax timely, in storage, and minimize cost, efficiency optimization.This article from the tax collection and management theory, analyzes the basic concepts of the tax collection and tax administration efficiency and cost, and analyzes the Canadian tax administration organization, mode and efficiency. At the same time, analyzes some problems of our country tax collection, such as tax, tax legal system is not perfect, the taxpayer consciousness is weak, the low quality of the tax staff. By comparison with the Canadian tax collection and administration of tax system, efficiency and service etc., put forward specific measures to strengthen tax collection and management of our country. Such as the optimization of tax system, improve tax awareness, strengthen tax service, and increase penalties. Continuously improve administration efficiency, reduce the cost of collection.This paper consists of four parts:The first part describes the purpose and significance of the research, and then the relevant research literature at home and abroad are combed, summarize the achievements and shortages of the.The second part mainly put forward relevant theoretical support for tax collection and management concepts, including the concept of tax collection and management were described, are summarized and the cost and efficiency of tax collection and tax collection and management system.The third part analyzes the Canadian tax administration organization, mode and efficiency.The fourth part through the analysis of the main problems of China’s tax collection and comparison with the Canadian system of tax collection and administration, efficiency, service and punishment system, put forward to strengthen and improve China’s tax collection and management countermeasures and suggestions.Through the research setting, taxes, mode of the Canadian tax collection agencies and efficiency, we understand that the Canadian tax code, tax rights and responsibilities clear, to provide quality services, social welfare, and tax paying consciousness is strong, and highly stressed the tax audit and inspection. Our country should learn from the Canadian tax collection and management to improve the tax collection and management, from the optimization of tax system, emphasis on service to taxpayers, improve tax awareness and strengthen the consciousness of tax audit and audit to improve the efficiency of tax collection and administration in our country, reduce the tax collection cost.