Research On The Reform Of Tax Collection And Administration In China

The government transform the functions and optimize industrial structures are very important contents of recent government reform. With the reform of optimizing finance and tax system, the reform of sales tax system get advance, and many related Chinese experts put forward changing the state tax and local tax. Since the Chinese government carry out reform tax system in 1994, it mobilized the enthusiasm of the central and local, especially make sure the steady growth of the central government receipts. The ratio of government revenue improved a lot. Meanwhile, it enhanced the national macro control ability. But the disadvantages also appeared in the new situation, such as miscellaneous mechanism, the staff and workload is not matching, the taxpayer cost is increasing, and the problem of tax collection efficiency are exposed as well. Therefore, the reform of merging state tax and local tax is deserved to explore. This paper is divided into six parts to illustrate the problem about merger reform of tax collection and administration in China.Chapter 1 Analyze and study the background and meaning of research, review the domestic and foreign literature, organize the research ideas and methods of this paper.Chapter 2 Propose concept definition on tax administration, system of tax distribution, change the business tax into a value-added tax and put forward the theoretical principle and meaning of merger reform of tax collection and administration in China.Chapter 3 Analyze the situation about system of tax distribution and tax collection and administration institution. Such as the background and process on system of tax distribution, the definition and achievements in the present, the disadvantages of tax collection and administration in China.Chapter 4 Provide detailed information to make sure the reform program of the tax collection and administration institution is carried out smoothly.Chapters 5 In order to provide more experience, learn from foreign advanced experience.Chapter 6 This chapter is the key point of paper. Combine with our country’s advantages and disadvantages, propose reform program of the tax collection and administration, mainly including guidelines and general idea, tax law reform, information assurance and ideological preparation, institutional integration and function adjustment, establishment and perfection of the supporting system.