On The Reform Of The Task-based Pattern Of Taxation Administration

Since the growth of tax revenues exceed GDP growth for years,task-based taxation administration mode played an important role in it.This paper expounds the development of task-based taxation administration mode change,and introduces its important factors-tax plan,as well as the current tax collection and administration system,and introduced the United States and Russia in the planning of international experience.In sure this taxation administration mode to play an important role in the financial income and economic development in our country at the same time,also detailed analysis of the dangers caused by the taxation administration model,including: tax cuts of fiscal policy effect;Trigger a vicious competition of local government;Conflict with taxation administration according to law;Intensified region between the gap between rich and poor;Is not conducive to environmental protection and resource use efficiency;Cause officials of adverse selection,etc.After combining taxation administration elements,systematically analyzes the causes of these adverse effects,divided into two aspects reasons,to tax planning and tax collection and management reasons.The detailed list of the reasons of the tax collection and administration,including legislation and collection and management system,etc.Service taxation administration pattern in the guarantee of our country finance income at the same time,has brought a lot of disadvantages.For now,however,China's national conditions,also cannot completely remove the "task",once removed,is likely to lead to shrinking revenue,and that seriously affect the development of our country.At this point,this paper proposes a new taxation administration mode--"comprehensive taxation administration model",which keeps the task,and strengthened the management of legal system,and through a variety of human and technical means to make up for any deficiencies in task-based taxation administration mode,and penetrate the whole process from planning to the whole performance appraisal taxation administration.