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The Optimization Research of Tax Collection and Management Pattern Based on the Theory of Tax Compliance

Author: ZhuZhenGuo
Tutor: YangLin
School: Ocean University of China
Course: Public Administration
Keywords: Tax compliance Tax Administration Pattern Tax collection
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 318
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With the constant development of economy and the deepening of the reform of tax collection administration, the international tax publicans relations between the two sides and tax collection patterns are in constant development, will tax compliance theory into the current tax collection mode of perfect work, has the very realistic significance. At present, collection of perfect to ascend mode tax compliance as the starting point and focus of tax compliance degrees of ascension is also evaluation measure of tax collection mode the important standard. First, from income Angle, for not complying with behavior by deepening the understanding, explore ways of reducing not complying with behavior, further standard and guide tax compliance, will help to reduce the loss of tax revenues. Secondly, from lower risk management, improve the management efficiency of perspective, through effective system design reduces the management cost, strengthen accepting obey and can be further improved Duality and efficiency, and avoid levying tax law enforcement risk. Once again, from the perspective of taxpayer current collection modes, further attention its rights, encourage more most of the taxpayer voluntary compliance, will help to shape respect and protect taxpayers individual interests and social atmosphere, help change before tax payers position in relation to the relatively weak condition.Based on the study of domestic and foreign tax compliance theory, including tax compliance and risk management, tax gap knowledge, analyzes the affecting factors restricting the tax compliance, mainly follow concept, tax legislation, tax law enforcement and tax management services to the overall results. Then this paper discusses tax collection mode, analyzes our country tax collection mode of history, for perfecting the important significance of tax collection administration mode, one is to help promote tax system and economic coordination, it is to help to bring economic levers taxes on supporting function, the third is to improve the efficiency of management, tax authority tax four is conducive to strengthen tax service functions. Then this paper mainly from three aspects elaborated tax compliance and tax collection model perfect, the relationship between a is tax collection mode Settings on tax compliance to the influence of water level, it is the improvement of tax compliance degrees for perfecting the promoting function of tax collection administration mode, the third is to tax to disregard of tax collection and management mode of negative influences. Then, this article introduces Dingdao irs tax collection mode of practical experience, analyzed in recent years taxation administration of the overall progress, also points out the Dingdao national tax system of tax collection model needs to perfect place, Then combining with actual job analysis in recent years is not high tax compliance degrees have generized the problems and reasons.This article drew lessons from this years foreign tax collection in the work of the advanced experience, basically has the United States to improve tax compliance degrees as the core of the tax collection and administration mode, Australia establishment of tax compliance to project management, Canada "control, evaluation, the collection" specialization division management mode, Ireland advocated by high Duality service and risk compliance management and South Africa advocate "education+service+law=enforcementpromote tax compliance degrees above national comprehensive mode, the experience, the conclusion is drawn that common to improve the fine tax service means to promote tax compliance, implement the powerful auditing and checking deterrence, increased tax not complying with the risk, and application of advanced informatization technology, improving the collection Dualitative effect.Finally, combining the working practice, this paper puts forward several Suggestions on improving the overall objective of tax collection administration mode:establishing with tax basis, information technology, based on the risk management, standardize law enforcement, optimizing services, and promote compliance management model, and puts forward corresponding measures, including perfecting tax service system construction, complete the tax credit rating construction, improve the methods of management, perfecting the collection process, increase the hitting illegal activities, broaden the tax information technology application channels.

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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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