A Study On The Legal Problems Of Tax Commissioned Collection System In China

With the development of today's society,the population flows are accelerating and the tax controlsareincreasingly complicated,and the conflict between the informationasymmetry and the limit of the resource is deepened.The tax authorities use external powers to control tax change and supplement the means of tax collection through the Commissioned Collection,which plays an irreplaceable role in our actual tax collection work.However,as the reform of our political system goes deep,China's tax commission system has a generalized development.There are still many problems in the theory and practice,such asentrusted power has no border,the entrustment procedure is coarse and the responsibility of entrustment is unclear,and the relief channel is narrow.Therefore,it's only a comprehensive study of the principle the China's tax commission system should follow,in order to continuously improve the relevant laws and regulations,and guide the practice of the work.This article attempts to conduct a comprehensive review of the taxation theory of taxation in China on the basis of legislation,and promotes the further improvement of relevant legislation in our country through the continuous improvement of the theory of commissioned collection,so as to promote the benign operation of the commissioned collection.This article has explored and researched several aspects as follow:The First is the real and theoretical analysis of the legal system of taxation in China.In the new round of tax reform,the tax commission system is an important system of tax collection and management system,to improve the management capacity of tax authorities and reduce tax costs.The policy and documents promulgated by the state and various theoretical research have played an important role in promoting the revision of the tax collection and management law in China,which lays a theoretical foundation for perfecting the tax collection system.The second is to summarize the relevant provisions of taxation commission in China,combine with various factors,and analyze comprehensively the dilemmaof China's tax commission in implementation.The author summarized the provisions of taxation in China,and found out that there are lack of perfect laws and regulations in the tax collection,and the existing regulations are scattered in other laws and regulations.The quantity is very limited and the content is cluttered,while there are difficultiesin procedure,responsibility,and channel of relief.The third is in view of the dilemma faced by the legal system of tax collection,the author intents to find the measures to resolve these dilemmas from the aspects of constructing the rules of procedure,perfecting the rules of agreement,refining the legal liability and smoothing the relief channels,and further elaborate the legal problems of the cooperation of the tax collection work between State and Local tax authorities,which requires to refine the design of the law and the legal system in the futureand continue to refine and perfect content.