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A Study of Present Basic Level Tax Administration Pattern of China

Author: WangChangYuan
Tutor: ZhangLiRong
School: Central China Normal University
Course: Administration
Keywords: Grass - roots tax Collection and management mode
CLC: F812.42
Type: Master's thesis
Year: 2004
Downloads: 528
Quote: 5
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Abstract


This paper argues that in the context of the overall advancement of the reform of China's tax revenue collection and management, research the primary tax collection mode, to strengthen tax collection and management under the conditions of the socialist market economy, strengthen the monitoring of tax sources to plug tax loopholes, organization of tax revenue, the role of tax functions, great theoretical and practical significance. Paper Deng Xiaoping Theory and the important thought of \The main problems and their causes, goal orientation, basic principles and main measures to optimize and improve the grass-roots tax collection mode. This paper covers the three parts. The first part explains the theory of the primary tax collection mode. Clarify the grass-roots level of tax collection and the grassroots tax collection mode connotation, discusses the significance of the study primary tax collection mode with the realization of the national tax system, improve the grass-roots efficiency of tax administration, to play a the tax functional role and the tax authorities taxpayers. Second part of the analysis stage of China's grass-roots tax collection mode tax authorities set unreasonable, advanced forms of tax collection and management, unscientific methods of tax collection, tax collection and high cost problems. Analysis of the causes of these problems, mainly biased understanding of the grass-roots level of tax collection and management mode, the legal system of tax collection and management mode degree is not high, the taxpayer, tax people, lack of awareness with tax, tax collection and management mode management and technology popularization not in place, the low degree of automation, weak law enforcement means. The third part discusses the goal orientation and basic principles of optimization and improvement of China's grass-roots tax collection mode, the main measures to optimize and improve China's grass-roots tax collection mode. Improvement and optimization of the goal orientation of the primary tax collection mode is to establish a system of five system, that taxpayers report and pay tax system; TRAS system as the core of household management; computer networks rely on tax information delivery systems; manual and computer combination of inspection system: collection and management processes based institutional settings system: a combination of tax authorities and social intermediary service system. The primary tax collection mode target should adhere to the realistic principle, the principle of efficiency, the principle of the rule of law, the principle of fairness, cost principle and the principle of service. The main measures to improve and optimize the primary tax collection mode: establish and improve the tax laws, to optimize the system of organization, Xin Journal MASTER'5 Thesis perfect TRAS system, improve the tax information network, improve the grass-roots focus inspection system, improve invoice management system, optimize the tax information system, strengthen the work of assessment, specification the primary Revenue Service and supervision system, improve the tax system of judicial guarantees. The main creative of the article is that: more systems, reveal our grass-roots tax collection and management mode reform of moving due to depth; deepen our grass-roots tax collection and management mode reform, to build grass-roots tax collection and management organization system, sources of tax revenue monitoring and monitoring quality assessment system, tax reporting system, tax propaganda system, tax inspectors and inspection system of transfer of cases, tax services and supervision system, assessment of grass-roots work and grass-roots tax justice, security system, etc. There are reasonable, innovative, forward-looking and operability. Keywords: grass-roots tax collection mode

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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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