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A Research on Countermeasures of Tax Resources Management on the Basis of Tax Credit

Author: WangXiaoFang
Tutor: YangLin
School: Ocean University of China
Course: Public Administration
Keywords: tax credit tax resources management Tax compliance
CLC: F812.42
Type: Master's thesis
Year: 2011
Downloads: 69
Quote: 0
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Abstract


With sharply soaring up of our GDP recently, our country’s tax revenue is rising extremely. Then people pay more attention to the management pay and its disposition of tax resources. Since carrying out the new taxation in1994, the quality of tax management is improving gradually and the tax revenue keeps increasing fast. So researching how to use resourcefully the tax credit system to effectively construct tax resources management system so as to strengthen tax resources management, has been the foremost problem which is emergent to be solved for current tax resources management.Since1980s, the idea that the management not the auxiliary issue but the core of the reformation of taxation has been accepted universally. During the practice of tax resources management, through outlining each country’s experience, we have found that high-quality tax resources management and sound tax credit system are interwoven. This paper is on the basis of tax credit system, using the analyzing way of comparison and demonstration, to talk about the tax resources management’s situation and reasons of its problem. At the same time, it also made a proposal to solve the problem on the basis of tax credit system. We should not only pay attention to tax resources management, but also improve tax credit system. There are six chapters in this text.Chapter one analyzed the important means of tax resources management on the basis of tax credit. It also introduced our country and foreign experts’ achievements from academic research and the practice of management. It also introduced its research means、the structure of the text and its innovation and drawbacks, and so on.Chapter two and three mainly analyzed their combination point and the situation of tax resources management and its reasons leading these on the basis of tax credit. In the chapter two, it firstly talked about the situation of tax resources management, then pointed some phenomenon of the absence of the tax credit and then found out how the absence of tax credit influence tax resources management. In the chapter three, it specifically analyzed the reasons of tax resources management’s drawbacks on the basic of tax credit.Chapter four generalized some international progressive experience, then it also outlined these countries’ common points on tax resources management. There are some inspirations from this, including:enhancing taxpayers’ taxpaying consciousness; strengthening main tax resources’ management; guaranteeing the informationization of tax resources management and sharing information of tax credit; improving taxation credit and realization of serving taxpayers of tax administration. It is based on the whole text, the fifth chapter brings forward the policy vote that enhance tax resources management. From forenamed we know that the quality of tax resources management and tax credit system is consanguineous. So enhancing tax resources management should construct perfect tax credit system. But setting up the perfect tax credit system also demands many condition actors. On the base that tax credit system is more perfect, the writer makes suggestions about enhancing tax resources management which is on the base of tax credit.

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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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