Problems And Countermeasures Faced By Tongnan Local Tax On Collection And Levy Administration

In the report delivered to the18th national congress of the Communist Party of China, calling for the country to "unswervingly keep to the Chinese-style path of industrialization and advanced information technology application, urbanization and agricultural modernization, promotion of the integration between information technology application and industrialization, interaction between industrialization and urbanization, and coordination between urbanization and agricultural modernization, thus achieving harmonized development of industrialization, information technology application, urbanization and agricultural modernization", the new approach to urbanization was given the unprecedented priority. During the unique urbanization process of China, economies of county-level administrative divisions, which are expected to bridge the vast countryside and the existing urban areas of the country, have been given access to the fast track of development.With the advancement of "go-west campaign" in China, which aims at developing the vast yet relatively underdeveloped western regions, the economy of Tongnan County, a place in the northwestern of Chongqing, has been making great strides in recent years. As a result, the fiscal revenue of the local government has been continuingly rising up. In particular, government income in the form of local tax has recorded high-speed expansion. However, the collection and regulation of local taxes in Tongnan are still facing with a number of problems, including insufficiency in the application of scientific techniques, information technology and refined methods, defects in the taxation system, absence of proper regulation or malpractice on the part of taxation authorities or functionaries thereof in some aspects, the lack of proper awareness of timely tax payment on the part of taxpayers, and inadequacy in coordination between taxation authorities and other governmental agencies concerned, all of which have been adversely affecting the sustainable and rapid increase in local tax revenue of Tongnan. In view of this, it is imperative that efforts be made to further enhance the local taxation authorities’ capabilities of tax collection and regulation and further tap into potential sources of tax so as to promote the rapid and healthy development of local taxation and provide financial support to the social and economic development of the county.This thesis, through adopting a pragmatic approach of combining theory with practice, focuses on addressing issues in local tax collection and regulation in Tongnan County. Adopting local tax collection and regulation in Tongnan as its theme, and proceeding from the fact that Tongnan is relatively underdeveloped on economy level, this thesis analyzes the current means, techniques and models that used on tax collection and regulation and then identifies the problems and the underlying causes thereof. Finally, the author makes some proposals about ways to improve tax collection, regulation and inspection, which shall contribute a lot to the development of the local tax development in Tongnan County.