The Deficiency And Perfection Of Tax Collection Management

Tax verification collection system is a pointer to the accounting books of the taxpayer is not sound or missing, unable to verify the payable tax amount, the tax authorities to adopt a rational way for approval in accordance with the tax payable of the taxpayers. At present, the tax system exists generally in the tax collection and administration practice verification collection, it is mainly used for taxpayer compliance of the tax law and accounting ability needs to improve small and medium-sized enterprises. As supplementary measures of audit collection, verification collection has an irreplaceable role: to ensure that the obligations to pay taxes according to the facts to perform, to improve the efficiency of tax collection, the realization of the individual justice, protect the interests of the state and the public is not damaged. Tax verification collection becomes an important part of tax collection and administration system and the necessary link. However, in the face of new taxes and tax environment, tax check and ratify whether from the legislative level, or from the practical level, not be the attention they deserve. For tax verification in the legal theory of the systematic research and the status quo of problems mount, law enforcement practice, how to build the perfect tax law system of check and ratify, is the legislative branch and solve problems.By using the research method of combining the theoretical research and practice, mainly deals with the related theory of tax verification collection, from a legal perspective on tax verification collection management the applicability of the tax system in China is studied. According to the general principles of the tax law, clear of verification collection of legal principles to be followed in the use. Approved at the same time, objectively analyzes China’s current tax levy management present situation and the existing drawbacks, found the main tax subject, scope and principles of check and ratify, certified tax legislation and law enforcement is not standard, the follow-up management and verification collection dispute relief system is too short. Tax in the us and Japan compared to the main content of the management system of check and ratify, and enlightenment to China tax in the verification collection management approved the establishment of the principle of check and ratify, tax scope and methods of the specifications and the reconsideration and lawsuit system to establish the importance of tax. Through science and draw lessons from western countries to the legislation of tax verification collection management system successful experience, puts forward related Suggestions to perfect the tax management system verification collection: approved by perfecting the tax legislation, including the principle of tax check and ratify, check and ratify, the rights and obligations of the applicable range and conditions such as verified by the clear the legal status of the checking system of tax; Starting from improving liability system of tax authorities, strengthen tax law enforcement of check and ratify, strengthen the tax inspection, perfect law enforcement means of regulating the administration of tax for approval; Through scientific design verification methods and the contents of the specification for approval, achieve the goal of optimizing tax verification procedure; At the same time establish tax supervision system of check and ratify, including perfecting the existing supervision system and innovation of information technology supervision means, in order to establish a distinct, rich in content, system strict conforms to our country tax revenue legal construction needs and meet the requirements for democratic politics of the tax system of check and ratify.