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Tax system in the collection and management constraints Optimization

Author: ShenJian
Tutor: SunGang
School: Institute of Fiscal Science
Course: Finance
Keywords: Tax administration Tax collection Optimizing the Tax System
CLC: F812.42
Type: PhD thesis
Year: 2010
Downloads: 874
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Abstract


With economic development, the growing requirements of the tax administration, multi-target regulation and tax collection of the tax system the contradictions also increasingly prominent, especially tax reform in China since 1994 tax optimization and tax collection contradiction increasingly to the quality and efficiency of tax administration is not ideal. Tax system optimization and tax collection and tax administration in two interdependent aspects of artificial reality, these two aspects in isolation, and one-sided emphasis on the tax optimization dominance easily lead to a decline in the quality and efficiency of tax administration, to address the tax system optimize tax collection contradictions, this article focuses from the point of view of tax collection and tax system optimization problem to conduct in-depth research and discussion. The tax administration has certain objectives and principles, fiscal principles, the principle of efficiency and the principle of fairness is the most basic principle. As can be seen from the content development and changes of the tax principle, tax collection has been an important part of tax administration, tax collection and tax optimization is on paper, castles in the air. Tax system optimization and tax collection and depend on each other, are closely linked, and the optimization of the tax system and its structure must comply with the above principles and specific principles and methods to be followed. Tax base optimization rate design, commodity tax, income tax, has its own rules and methods meet certain principles, the tax structure optimization emphasize the main taxes auxiliary taxes to mutual coordination and cooperation to make the tax system to achieve the overall best excellent, rather than one or a few types of taxes designed optimal. Again, to optimize the tax system will generate the corresponding macro-and micro-economic effects, the tax system design should be based on different control objectives for the optimal choice of the tax system, give full play to the economic role of the tax. The tax system optimization is also affected by the impact of social and historical conditions, cultural conditions and institutional environment, these factors also affect the collection and management of the main factors to pay attention to these factors will make the tax system more practice maneuverability in tax optimization process. Tax collection can be summed up in terms of the total levy for the declaration of the three aspects of management services and tax inspectors, decided by a certain level of social and economic development, tax collection and also the basic rules and methods. The tax collection along with the tax revenue generated and developed through several stages of change and development, is a marginal, very practical science. Tax collection in accordance with the requirements of the tax system, and establish the basis of tax collection in some basis, collection and management mode, the management system, the building of the legal system, the quality of management personnel, collection and management tools, applications and Governance tax environment, the establishment of the foundation of TRAS on reporting levied, tax services, tax inspectors and resources organization is tax collection, tax collection capacity and level, this ability level is not unlimited, constrained by a certain level of social and economic development. Tax system optimization and tax collection and depend on each other, co-ordination and mutual restraint, the tax system the contents of the collection and management decisions, but the capacity of tax collection, the collection and management costs of the tax system optimization will produce constraints, manifested in the tax model, the tax system, the tax base selection and rates The impact on the design. In the collection and management ability and level, the optimal choice of the tax model, appropriate simplification of the tax system as well as the management of small taxpayers, collection and management practice as the tax system to optimize the standard tax system optimization and coordination of tax collection . China's tax administration has gone through the past six decades, has made great achievements, but not high quality level of the tax administration, the prominent problem is that the tax system of the multi-goal lead out of touch with the tax collection. Article through the analysis of our current tax system and its objectives, the quality of tax collection, tax collection base and the collection and management level, pointing out that an important reason for the low quality of tax administration tax system optimization overlooked tax collection and management constraints, while a detailed analysis of the turnover tax, income tax and other taxes in the tax system design defects and the impact on tax collection. Stones from other hills may serve to polish jade, from the experience of developed countries, the United States as the world's most complex national tax system, the quality of tax administration is not low, highly developed level of socio-economic development to have a strong tax collection capacity provide important support level for the implementation of complex tax system, the tax administration in the United States is also better than other countries. VAT originated in France, due to the VAT system design is more reasonable, better coordination with tax collection, the French economy has played a good role in promoting China's VAT reform to provide a good reference. Developing countries, Russia and Indonesia, the tax reform in the social unrest after repeated adjustment of several stages, perfect in its tax reform lessons should we think about the tax system and level of economic development, uncoordinated with the ability to tax collection tax important cause of system instability, seriously affecting the quality and level of the tax administration. Tax management ideas of China's Hong Kong \Optimization of the tax system in China first need on the current collection and management ability and level, from the optimization of the tax structure, select the value-added tax, income tax (including personal income tax) as our main taxes, the introduction of social security tax in the case of the conditions are ripe, as income tax supplement, consolidation and development of China's social security undertakings. Optimization of specific taxes, we must first reform the turnover tax system, adjust the scope of the value-added tax and business tax levied reform of consumption tax, VAT with the general regulation with a special combination of regulation. Secondly, to optimize the income tax system, changes in the personal income tax model is necessary to change the classification system for the hybrid system, lower marginal tax rates, reduce the rate of grade, expand the tax base, and appropriate adjustments to the standard deduction. The second is to do the convergence of old and new enterprise income tax policy, to strengthen policy coordination with other taxes, to narrow the differences in tax law and accounting, to reduce the tax collectors and taxpayers costs, improve the anti-avoidance measures. Third, the introduction of social security tax, and by the shift of tax reform, the elimination of the system is not uniform, low-level co-ordination, the tax collection system is unreasonable ills. Again to optimize the behavior of the tax system, in particular the reform of the land value-added tax system designed to regulate the development of the real estate developers trading behavior, at the same time to simplify the design of small taxes and facilitate tax collection. Finally, attention should be paid to the development of the property tax and resource tax, to study the introduction of a property tax shift part of the cost of real estate development transactions, to maintain low-cost aspects of the status quo, to promote the healthy development of the real estate market. At the same time, the reform of China's current irrational resource tax design, promote the a reasonably economical use of resources.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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