The Impact Of "the New Normal" To The Tax Authorities About Collection And Management

The success of a country’s tax system, the tax system itself depends on the one hand, improved and perfected, on the other hand is more dependent on the tax system environment running match. Tax environment is influence or determine the tax system to generate the sum of operation and effectiveness of various external factors. Usually we talk about tax environment including tax policy and system, the extent of the tax law, tax administration system status, tax and moral and cultural content. A country’s tax environment and the political system of the country, is closely related to the economy, history, tradition, ideology and culture. Changes in the external environment of the profound impact of tax changes in the environment, whether it is 1984 or 1994 separation of taxation reform of the tax system, the tax environment changes every time changes are united in the national macro-policy environment, changes in the external environment is the independent variable changes in the tax environment is the dependent variable. External environment every major adjustments will be reflected to the rights and obligations of both parties levied, so the tax environment for each period are then embodied levied bilateral relations between the tax laws, tax laws reflect the relationship has a direct impact on the grassroots daily management levy the tax authorities.Third Plenary Session of the eighth raised to the height of the financial foundation and an important pillar of national governance, while emphasizing the improvement of legislation, namely the revenue and expenditure need legal basis, a clear and stable tax burden, meaning the future will bring revenue growth and GDP growth in sync. Fourth Plenary Session of eighteen emphasis on strengthening key areas of legislation, strengthening the legal system construction market, well-developed financial and tax laws and regulations. Our tax reform has always been a top-down, but one word to describe the changes in the tax environment background eighteen years, and that is the "new normal." Under the "new normal", China’s economic reform is imperative that the current macro-economic environment, the legal environment has some obvious changes take place, for the purposes of the tax authorities, change the "new normal" will bring changes in the natural collection should be studied a focus.August 1,2013, the highlight of our tax business tax reform VAT pilot officially to the country, by the end of 2015 will cover the entire industry. June 30,2014, the Politburo approved the "overall plan to deepen fiscal and tax reform," a new round of tax reform in 2016 basically completed the work and focus on the task in 2020 to establish a modern financial system basically will improve the tax legislation before 2020 fully implement the tax legalism. At the same time the area of finance and tax authorities are closely related to the legislative work in the economic field is in full swing in advance of the new budget law and a new corporate law were introduced, the Administrative Procedure Law to usher in major changes in taxation of these changes will be the new era legal relationship with where to?The tax authorities carrying optimize the economic environment of the trust taxation, improving tax collection and promote the quality of the entire economic reform process plays an irreplaceable role. So, faced with profound changes since the tax eighteen external environment, we want to keep up with the pace of reform, continue to emancipate the mind, seek truth from facts, based on their own for a comprehensive deepening reform this background, propose new solutions to new problems in the continuous improvement Improve the quality of the grass-roots tax authorities recognize collection and constant practice.Articles proposed by the previous tax environment changes and the current problems existing in the tax environment analysis, combined with the grass-roots tax authorities impose management changes in the tax environment changes, put forward their views and ideas, the introduction of practical, workable suggestions and countermeasures to respond to changes in the tax authorities for the grassroots right tax environment to provide references.