|
The tax collection and administration is a series of works’general name, referring to the country and the tax authorities instruct the taxpayer to fulfill the tax obligation correctly based on the tax revenue law, the laws and regulations, and to carry out the process of tax collection and administration in the means of organization, management, surveillance and inspection. It is an important link in tax administration, including the contents of tax administration, tax collection, tax affairs examination and so on. It is by essential factor constitution and so on collection organization, personnel, laws and regulations, way, method, goal, monitoring mechanism organic wholes. The tax collection and administration reform is refers to the tax revenue collects various essential factors and the link, namely to the tax revenue collection system, the tax revenue collection function, the tax revenue collection organizational structure, the form as well as the tax revenue collection method, the method and so on carries on the self-perfection and the innovation process. In the early 90s of last century, China’s central government ran into a serious crisis, the proportion of fiscal revenue and the central fiscal revenue in GDP declined seriously. Our central government was facing unprecedented "weak central" state. In this situation, China began in 1994, the tax collection system reforms. Tax collection and tax administration reform refers to the self-improvement and innovation of the tax collection system, tax collection and management functions, organizational structure of tax collection, tax collection methods.17 years of tax administration reform has a great effect on the improvement of the tax system and the carry- out of macro-control. In this essey,I mainly talk about the reform of tax administration, the actual performance and development.Firstly, I analyze the domestic tax administration reform.Most of Chinese scholars mainly focus their work on the policy level, only a few have attempted on theoretical and empirical studies. Foreign scholars focus on the studies of the impact of the tax system,but ignor the deep development of tax administration reform in contemporary China. China scholars should learn and innovate research methods, and take a depth research and analysis. As the industry is special and professional, we use the fact analytic method, in accordance with the principles of this industry and the regulatory documentsof the State tax administration as the standard. In this essey,I put the tax administration reform into three stages, and analyze their background and history. In the third section, as the focus of this paper,I take Shandong Province as the example for performance analysis from many aspects,such as the tax revenue collection and management capabilities, tax services and information technology and other aspects and put forward the causes and measures. Then, through the reform and development of the practice of tax collection and control, combined with the differences of the developed countries and China in tax administration, I propose the problems of the current system of tax collection and analyze the reasons. According to the basis of the above analysis, the paper put forward policy recommendations in the following seven areas:institutional settings, tax registration, collection and management processes, tax assessment, tax services, tax audit, and management by objective assessment. Finally, I summarize and present problems for further study.Statistics shows that after the tax collection reform, the tax revenue enjoyed a rapid growth. The collection administration ability and the information implementation level have improved but the costs of tax collection and administration also have risen. This study remedies previous researches in terms of practices analysis and can be used as a source of reference. Owing to some limitations, laws about the tax collection and administration are not included in this study. However, it does not exert negative effect on the research results. In the future, I will be devoted to obtaining more practices and data and conducting more in-depth studies.
|