The Research On The Social Comprehensive Tax Administration Based On Tax Administration By Information

Nowadays with the rapid development of information technology and the steady improvement of informatization, informatization plays a more and more important role in tax collection and management. In such circumstances, when we deal with the related issues of social comprehensive tax administration, we should use the modern information technology to form a new system of social comprehensive tax administration,in which based on the collecting, analyzing and using the tax-related information, Tax and technology are combined organically to solve the information asymmetry during tax collection and management, in order that the degree of observing the law of tax and the rate of tax collecting can be increased.The research studies the related elements of social comprehensive tax administration, analyzes how tax administration by information influences social comprehensive tax administration and the possible problems, refers to the documents and theories home and abroad and puts forward a series of plans to solve the practical problems. Tax administration by information can make up the defects and insufficiency of the current system of tax collection and management and can increase the efficiency of tax collection and management. Social comprehensive tax administration can develop a social influence on a larger scale, maintain the normal order of tax collection and will be finally transformed to the system where citizens pay their taxes of their own will. This research is very important to solve the contradictions between more and more complicated tax collecting environment and relatively under-developed tax collecting methods, and to solve the contradictions between the rapid development of tax administration by information and the relatively under-developed level of informatization in social comprehensive tax administration; And this research positively probes the possible solutions to the current problems of social comprehensive tax administration.This paper is divided into five parts. The first part elaborates the background and significance of the research, summarizes the existing studies home and abroad, and illustrates the research ideas and methods. The second part states the conception of tax administration by information and social comprehensive tax administration,and the related theories; Furthermore, this part shows some good methods of social comprehensive tax administration in the United States and Australia in terms of informatization. The third part deals with the reality and the achievements of tax administration by information and social comprehensive tax administration. The fourth part deeply analyzes the current problems of social comprehensive tax administration and the influence of tax administration by information to the efficiency of social comprehensive tax administration. According to the statements mentioned above, the fifth part puts forwards some proposals to improve and perfect social comprehensive tax administration in terms of tax administration by information.