Research On The Mode Of Tax Collection And Management Suitable For China 's National Conditions

In recent years, tax collection mode in China has made great achievements, butthere are still many problems. Review the path of exploration about the taxcollection in China, it’s easy to find that China always take example by thedeveloped countries successful way in tax collection before. The foreign successfulexperiences are worth our study, but there will be issues in the operations if we don’tconsider our national conditions to copy the tax collection model simply. So theauthor concludes that our country in need of a suitable tax collection mode.This article is just based on the background to intensive study in order to findthe tax collection mode suitable for China. Some system of tax collection modedraws a lot of practice in the Western developed countries, so it first discusses in thispaper about the western countries theoretical basis and practical situation of taxcollection mode. This article first theoretical foundation of the Western developedcountries, the two types of tax collection mode-focusing on audit mode, and the taxservice model to conduct a study on the economic significance of the two taxcollection mode. Then introduce the practice situations of two tax collection andmanagement model in the developed western countries. Prove the feasibility of thecollection and management mode of the two in practice. But a system success in acountry can not without the factors of economic, politics, and culture. So there aremany problems with the two west mode in China. Therefore, this article discussesthe current situation and existing problems of China’s current tax collection. Throughthe questionnaire form on the reasons for the problems, the author made amulti-level analysis. Prove the infeasibility of these two kinds of collection andmanagement model in China.After in-depth analysis of the cause of the problem, I designed a new taxcollection mode suitable for China-full supervision for the protection of taxcollection and management mode. The author discusses the new model of economic sense with the cost curve model. And then makes the system design for variousaspects of the new model. After extensive research, I believe that the new collectionand management model can change the previous mode. It makes the tax inspectionbecome the tools of the tax revenue, and the form of payment services than essencerole.