Research On The Duty System Of The Current Tax Collection And Administration Mode

Tax collection and administration(TCA) is the main method and key point of organizing revenue from tax income and playing a functional role. Thus, the mode selection and optimization should based on modern taxation administrative system, the main goals of which include improving the taxpayer’s compliance, increasing the degree of satisfaction of taxpayers, reducing the tax collecting cost and the tax loss.The responsibility system of tax collection and administration(RSTCA) composes of server system infrastructure, post and staff size setting, responsibilities determination,and the management and stimulating assessment of human resources. Whether or not the RSTCA is designed and operated perfectly is crucial to efficiency of TCA and tax governance. A rational and useful RSTCA will certainly conform to present economic and social situation, meet the need of tax revenue source administration, coordinate with the progress of political economy reform and financial tax system reform. At the same time, it should also take into account the realization condition and cultural environment.The scientific design of RSTCA will benefit tax policy implementation, and protect the tax collectors’ and taxpayers’ rights. what’s more, it will be helpful to improve tax levy management theory and the mode selection of TCA, and achieve great success in optimizing resource allocation or post and staff size setting.Through actively experimenting with efforts, now we have made great progress in some respects, such as tax modernization, a higher tax collection and administration efficiency, continuously growing satisfaction of taxpayers, reinforcement of the tax function. Even though, we still have some problems demanding prompt solution. The reform program to replace the business tax with VAT(value-added tax)and the “three certificates in one” inform bring up new demands. Reform of the supply side, rapid development of group company, the reversed transmission of the pressure of environmental governance, bring new challenges. On line stores, We Chat Xiaodian, the shock of traditional business in e-commerce era, new information technique such as bigdata, cloud computing, and Internet of Things, all bring new subjects to us. Now, to formulate specialized Post Responsibility System(PRS) is an important step. It determines if we can have a modern RSTCA in consonance with tax reform, source of tax revenue, technical innovation and other factors. The current destination is to formulate a mode which has the following characteristics: clear legal rights and obligations for both tax collectors and taxpayers, integrated public services, professional management of tax resources, intensive risk control, unified post responsibilities, effective supervision and restriction system. As was stated above, that is closely related to tax loss rate, tax cost, tax compliance and charge rate.Begin with historical review, I will analysis the main problems of current RSTCA in China, compare and learn from some domestic and international advanced experience,make suggestions on how to formulate a better RSTCA based on our national realities.This article is divided into six parts.The chapter one is the introduction section, mainly focused on the background of the subject, significance of research, existing research overview, idea and method of analysis,and the innovation and the deficiency of the thesis.In chapter two, I introduce some relevant concept and theories of TCA. The main emphasis of my effort includes the connotative meaning and organization pattern types of TCA, the concept and components of RSTCA, principles, organization framework, staff,pattern and method of tax collection, etc. On this basis, I make a summing up of the Labor Specialization Division Theory, process reengineering theory, risk management theory, and performance management theory. And then I expatiate on the reference significance of these theories for my topic.In chapter three, I analyze the current situation and problems of RSTCA in China.Firstly, I give a briefly review of the developing history, and discuss its characteristics and initial success. Then, I discuss the current difficulties of system mode transformation.Lastly, to solve those problems such as institutional lag, shortage of standard, risk of malpractice, imperfect supervision, I demonstrate the reasons in every way.In chapter four, I make an empirical analysis of RSTCA in Linyi. I give a systematic introduction of its construction idea, basic situation, main characteristics and positiveeffects. On that basis, I do deep analysis on its existing problems and the causes from multiple perspectives.In chapter five, I propose an idea of improving the RSTCA in Linyi. The idea is problem-oriented and aim at the main problems and target tasks. The countermeasure includes idea innovation, top-level design, information support system, mobilizing a wider social forces, etc.The sixth chapter is the conclusions and prospects of this paper.