Explore The Role Of E-tax During The Reform Of Tax Administration

Taxes are the lifeblood of the national economy. With China’s rapid economic development, a substantial increase in the number of taxpayers, the increasing complexity of the various mode of business operation, the problem of asymmetric information between both sides have become increasingly prominent, the traditional way of tax administration cannot manage to solve these problems. Tax department deepen the reform of tax administration, relying on electronic tax break through limitations of time, space and support to improve the speed of information transmission, information resource sharing and resource utilization to provide quality public services, improve tax compliance of taxpayers degrees. In recent years, Part of the Chinese tax authorities developed the construction of electronic tax and tax administration, drawing on the experience of western developed countries, made a bold and useful attempt.This article from the Chinese e-government construction and the reality of service-oriented government, in-depth study of the concept of e-taxation and tax administration connotation and extension of the theory by introducing organizational theory, new public management theory, knowledge management theory and modern tax administration closely linked, expanded to two clues on the topics discussed.Through a comparative analysis from the traditional to the modern portrait, reflecting its evolution. Through horizontal multi-angle studies reflect multiple dimensions of electronic tax reforms in tax administration in the role. The article also compares learn from foreign advanced electronic tax philosophy, and select Jiangsu State Administration of Taxation (JSAT) conducted an empirical study reached the following Reflections.First, for the government under the new public management, tax administration and tax services are levied for the activities of the two representations of the same process, they cannot be strictly separated. Tax enforcement and tax services are under the scope of the tax administration entity, in any one tax administration activities, both with respect and guarantee the rights of the taxpayer’s tax service factor, and also includes tax enforcement tax compliance factors.Second, China’s current construction of traditional electronic tax unsolved problem of asymmetric information. Traditional tax administration to take complex approval procedures, there are obvious shortcomings, has seriously hampered the improvement of tax administration level. With the development of e-taxation, modern tax administration changes into a collection of information and information processing. Establish and improve the tax-related information collection mechanism, optimized the electronic tax system in order to solve the problem of asymmetric information from the maximum.Third, from the perspective of the tax department, the development of electronic tax makes the tax department level was flat trend, in order to achieve a revolutionary change in the tax administration. Revenue from electronic knowledge management perspective, the tax administration can be abstracted as tax-related information gathering, electronic transfer of tax information and tax knowledge in three parts, tax administration reform is based on the knowledge of these areas.Fourth, from the taxpayer’s perspective, by means of electronic tax optimization and improvement of tax services is an important part of tax administration reform. Sort of business processes and optimizing the establishment of taxpayer-centric business processes, enhance the ability of the public service tax department, tax department can be managed to achieve public service-oriented tax department changes. Continuous development of electronic tax for the tax department BPR provides favorable conditions.Fifth, through the comparative analysis of the development of e-taxation and tax administration reforms in developed countries, we can find some notable learn from. (1) Electronic tax should be based taxpayers center. (2) The tax administration system must be top-level design, balanced. (3) Electronic tax administration should focus on rationality. (4) The construction of the electronic tax shall be supporting human resource development.Sixth, JSAT’s tax administration reform started earlier, experienced a four-wheel, five stages of continuous improvement. Electronic tax is the core competitiveness of the new round of JSAT’s tax administration reform, the success or failure of tax administration reform. Modern tax administration reform mainly for the following changes:(1) Shift from the traditional function-oriented tax administration tax authorities to process-oriented tax authorities. (2) The physical realization of tax services to the virtual transition. (3) Realization of management decisions from experience to the data type. (4) It is the physical development of the flat tax management.Seventh, to enhance the role of electronic tax during the reform of tax administration should be analyzed in two ways. On the one hand, the direction of tax administration reforms need to adapt to the development of E-tax, on the other hand, the construction of E-tax need to adapt to the modern tax administration.