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Research On Problems And Countermeasure Of Tax Administrative Examination Andapproval In Our Country

Posted on:2016-07-16Degree:MasterType:Thesis
Country:ChinaCandidate:X MengFull Text:PDF
GTID:2296330461483124Subject:Public administration
Abstract/Summary:PDF Full Text Request
The examination and approval of tax administration is a significant means of tax management of the government, thus it influences not only the development of social economy on the whole, but also the benefits and rights of the taxpayers. However, this process is becoming quite problematic currently, sabotaging the healthy development of the marketing economy and the process of tax collection, as well as reducing the compliance of taxpayers. With the deepening and promotion of reforms, our Tax Bureau has brought up a new policy dedicated to make the taxing process easier for the people. Under such circumstance, it is becoming increasingly necessary to analyze the transformation of examination and approval of taxation. This is required, not only for the transformation of functions of the government, which involves the simplification and delegation of their responsibilities, but also for the better allocation of resources, as well as for making the market to work to fit the laws of economic growth. Meanwhile, it is also required so that we can further modify the regulations of the government, strengthen and improve lawfully tax administration, and to secure the legitimate rights and benefits of our taxpayers.With the methodology of field research, literature review and case study, this paper tends to throw some light on our current system of examining and approval the taxation process. After systematical discussions, comparisons and summaries, it diagnoses and lists several major existing problems and gives a detailed analysis to them. The paper tries to illustrate some of the important factors that have caused the problems and advances with some strategies and suggestions as to further optimize and improve the taxation system.The main argument within this paper is that to modify and perfect the system, we should work specifically from the following six aspects:1. to make sure that the management of the administration of tax are clearly listed; 2. to make sure that all related measures are perfected; 3. to combine management with delegation and strengthen the management during and after the process; 4. to train tax personnel to improve their service; 5. to simplify the process to motivate the market; 6. to make sure the supervision mechanism can work to strengthen the ability of examining and approving the taxation.
Keywords/Search Tags:examination and approval of tax administration, taxation, reformation, listing of taxation, tax service
PDF Full Text Request
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