Research On The Efficiency Of Tax Collection And Administration In China

Based on the theory of tax collection efficiency,to China Eastern,central and western regions of A,B,C three,national and local tax bureau as a case,analysis of the status of a series of measures the efficiency of tax collection in the "Internet plus" era and the "Internet plus" era in order to improve the efficiency of tax collection and take.After a thorough contrast Analysis,summed up the "Internet plus" era to hinder its problems and causes the efficiency of tax collection,and is worthy of promotion of successful initiatives,and draw lessons from the foreign advanced management experience,combined with China's national conditions and put forward reasonable suggestions to improve the efficiency of China's tax administration.The main contents of this paper are as follows: the first chapter,the introduction.The research background and the purpose and significance of the research,the domestic and foreign research review,the research content and analysis methods,the possible innovation points and shortcomings are systematically expounded;the second chapter,the related theoretical basis.The first part of the "Internet plus",the efficiency of tax collection,the tax cost of the three core concepts explanation and definition.The second part from the tax collection and management of the subject,tax objects,tax subject,tax collection and management system,tax collection and management of five factors,the system analysis of the reasons for the low efficiency of tax collection and management in China.The third part is the selection of the tax collection efficiency index,the per capita tax rate and tax collection cost.For this case,the efficiency of tax collection and management of data collection and analysis clear direction;the third chapter,in the eastern part of the city of A,B in the middle western city of C City,three city,state and Local Taxation Bureau as a case,the "Internet plus tax era The efficiency of the tube is analyzed in depth.This chapter explains the reason for the first case screening,then the three city government " Internet plus " era of the efficiency of tax collection and administration efficiency measures to improve the situation to make in-depth analysis,summed up the problems and reasons of hindering collection efficiency,and is worthy of popularization and successful initiatives;the fourth chapter,the " Internet plus " era of developed country The effective experience of developing tax collection and management in developing countries and developing countries is analyzed and used for reference.In this paper,the United States,Japan and other developed countries and India,Brazil and other developing countries " Internet plus " era of the efficiency of tax collection and management analysis of the status quo,and the tax collection from the subject,object of Taxation,tax payer,tax collection and management system,five aspects of means of tax collection and management experience of advanced administration improve the efficiency of tax collection.For reference;the fifth chapter,put forward the countermeasure and suggestion about the efficiency of tax collection and administration in our country Internet plus " era.This article from the five major factors affecting the efficiency of tax collection and administration in our country,combining the case analysis summary questions,respectively from the tax collection subject,object of Taxation,the main tax collection system,collection means five aspects put forward the "Internet plus" era to improve China's tax collection efficiency reasonable suggestions.