The Research On The Potency Of Tax Collection And Management In China

Tax collection is a series of activities, which is carried out by the tax department who, according to the tax laws and regulations, in accordance with uniform standards, implements tax policy and put the tax revenue in storage in full and timely through a certain procedure. It’s the central content of the whole tax management system and the keys to realize the object.Tuning the potential tax source into actual storaged tax revenue is its essence.The efficiency of tax collection and management not only reflects the collection and management measures of tax authorities,personnel quality,etc, but also reflect a country’s degree in performing the tax laws and regulations and the compliance with the level of tax policy. The operational quality of the entire collection system is embodied in it, including collection and management objects、collection and management system, collection and management procedure, collection and management measures and collection and management platform etc, in order to insure the operating mechanism of collection and the quality of the carrier. Whether the design of these mechanisms and carriers are scientific, reasonable and fit for the reality of the tax collection or not, determine the collection efficiency and the achievement of collection objects, then affect the performance on tax functions and have an important influence on a county or region’s financial and economic situation,construction of the civilization of the social legal system, etc.In recent years, Chinese scholars have studied much related problems on the efficiency of tax collection and made a series of achievements. However, compared to the abundant results reached by the foreign researchers. Domestic academic lag behind in this field and it’s still in the initial stage. The basic theory and model analysis on tax collection efficiency in china use foreign classical theory and model for reference, which lack innovation and original views, and improving the efficiency of tax collection doesn’t achieve the practical application systematically and operationally. So our study, both quantitative analysis and qualitative analysis, theoretical study and practice must be further discussed.This paper, applying relative theories of economics and management, builds a research framework referring to the analysis of tax collection efficiency, from the standpoint and ideas of Marxist, learning from the western tax efficiency theory, diagnose and analyze the problem of tax collection efficiency systematically. Based on the three-dimensional research, clicks and mortar, criss and cross, the essay not only value the basic theory, but also pay attention to the practice and specific policy measures; both domestic historical evolution and current status analysis, and positively draw lessons from foreign beneficial research results and management experience. Therefore, the essay applies various kinds of analysis method, such as the dialectical analysis, comparative analysis,empirical analysis and combine with actual investigation,case analysis. The basic idea is to analyze the factors affecting the effectiveness of tax collection and design the efficiency index system, from a view of exploring the theoretical basis for tax collection efficiency, analyze the situation in tax collection efficiency empirically in china, at the same time, review the successful practices of tax collection efficiency abroad. Then, propose countermeasures to enhance our efficiency of tax collection.The main content of the paper and basic conclusions are as follows:1. Theoretical basis for tax collection efficiency. This section start with public management, information economics, tax economics and so on, exploring the theoretical basis for tax collection efficiency.(1)Sort and summarize the meaning of government performance management, index system, evaluation techniques and other related propositions, expound the functions that the government performance management should assume in the contemporary public management.First,It provides a management tool for government to reduce waste, promote the performance, optimize resources allocation, and then be able to offer excellent and efficient of public service for the public. Second,The system evaluation and assessment of data can be and should be the basis of government incentives, as well as an important reference for the government to adjust their certain period of goals, cost and the quality of public service.Third,Prompt the members to enhance there capacity within the government, strengthen the sense of competition, promote the notion of responsibility, and avoid the bureaucracy of invasion and spread effectively.(2)It explicits connotation of information asymmetry theory along with the application of tax collection. As far as the worldwide practice in tax collection concerned, there has been a problem involving tax invasion, distorted behavior of the tax collector, corruption and bribery, etc. The immediate cause of these problem is the information asymmetry among the principal participants between the taxpayer and themselves, the government and the department of imposition, inner parts of the imposition department. So creating conditions to alleviate oreliminate the restriction of asymmetric information is the crucial premise and essential work for advancing the tax collection efficiency.(3)Demonstrate the instruction role the government process reengineering theory played in tax collection.The government process reengineering has many objects of facilitation process, standard behavior, humanity process and quality standardization, which are identical with the tax collection theory, both of them base on the change of IT environment, and the concept of the government reengineering highlight the concept of tax collection. Hence, it is of great current significance and necessary to improve the tax collection efficiency.(4)Expound the taxation compliance theory and the ways to boost the extent of taxation compliance. It is closely relationship between the extent of taxpayer compliance and the tax collection efficiency, a higher level of taxpayer compliance means ascension of tax collection efficiency.2. Analysis on influence factors of tax collection efficiency. There are many factors that affect tax collection efficiency in view of our practice in tax collection:(1)Tax system, the basis of tax collection, constitute the system restriction of tax collection. All of these including the choice of tax structure, complicated degree, the adaptability of the tax system and administration, restrict the tax collection efficiency.(2)The difference in finance and taxation management system deeply influence the efficiency of tax collection, which is connected with the quantity proportion of tax revenue collected by the government at all levels, and also related to the enthusiasm and quality of the tax collection.(3)The organization structure and tax collection process are a system in performing the tax administration and tax task, which lay a framework foundation in the whole system of tax collection. Through it, human flow, material flow and information flow can normally circulate, and the system objects can come true. Thus, whether the organization structure of tax and tax collection are scientific or not, they matter the operational quality and efficacy of tax collection.(4)The method of tax collection and the quality of the human resources also have great impact on the efficiency of tax collection. Speeding up the tax information construction, strengthening the depth, coverage, application of the tax collection information will contribute to promote the tax administration efficacy, meanwhile, lead to evolution in tax administration and provide high-efficacy, convenient service for taxpayers; people as the subject of the tax administration, the foundation in doing a better work, is the most active and decisive factor in the tax administration. In a sense, the immediate cause to affect the tax collection efficacy is the quality of human resources in tax authorities. 3. The design on the tax collection efficiency appraisal index system. According to the influence factors and characteristics of tax collection efficacy, this paper elaborate on china’s tax collection efficacy index system should be designed to abide the following principals:legality principal, quality and efficacy principal, scientific principal, operability principal; and design a set of operational index system to weigh the tax collection efficiency from the perspective of enforcing the law normally, raising the rate of levy, decreasing the cost, boosting the society satisfaction etc. There are4first-level indexes consisting of the quality of tax collection, the tax collection capacity, the tax collection cost, social appraise on tax collection and21second-level indexes in total, covering various business procedure in china’s tax authorities at present and including each category of tax collection efficacy evaluation. It puts forward feasible program on management of the tax collection efficacy appraisal index system and assessment.4. Empirical analysis on tax collection efficiency. Based on reviewing the tax collection reform process in china, this part demonstrate the performance of china’s current tax collection problem in detail, and reach a more pertinent conclusions:The law enforcement of our tax collection has greatly strengthened, the taxpayer’ satisfaction with the tax authorities has gradually increased and also the taxation rate have made a great promotion.Yet, there is still some space for the tax collection performance and work to improve. Taking the registration rate, declaration rate, extra overdue fine rate, storage rate, penalty rate and other index into consideration, the quality of tax collection needs to be improved; Applying taxation collection rate, tax rate and other index to analyze, the tax collection efficacy needs to be increased; in view of the per capita levies, the overall quality of tax collectors and other index, the tax collection capacity needs to be improved; there is a gap on job satisfaction with tax department by analyzing the questionnaire about the social satisfaction.5. The comparison and reference with the foreign countries on tax collection efficiency. Taking the United states, Britain, Germany, Japan, Russia, South Korea and other countries as examples, This section inspect the successful practices of foreign tax administration, in terms of the tax collection mechanism involving tax system arrangement, collection and management model,organization structure, collection and management method etc and the main collection process including the control of tax source, tax collection, tax audit, tax service etc. The experience and inspiration are as follows:The perfect system of tax laws is the precondition to increase the tax collection efficacy; High-quality tax service is an effective way to improve the tax collection efficacy; Tax audit provide a powerful guarantee to induce the citizens paying tax according to law and to advance the extent of tax compliance; Tax information is technical support to boost tax collection efficacy;Specialized management is an inevitable choice to increase tax collection efficacy;Oblate organization structure is the fundamental guarantee to improve the tax collection efficacy.6. Countermeasures on advancing china’s tax administration efficacy. Adhere to the scientific and delicate concept of promoting tax professional management, focus on the standards of" the enforcing the law normally, raising the rate of tax collection, lowering the cost of tax collection, making the society satisfaction",and sum up the domestic and foreign advanced management experience, the essay establish a current tax administration system which is adaptable to tax reform with Chinese characteristic to promote the tax collection efficacy. Improve the law enforcement normally and supervision mechanism and build the legal tax collection system;Optimize the organizational structure of tax collection and re-establish the tax collection business process,establish a flat tax administration organization system;Implement tax information, strengthen tax risk management,innovate the tax collection mode and perfect professional tax source management system;Enhance the tax cost consciousness, optimize resource allocation and build intensive cost control system; Aiming at increasing the extent of taxpayer satisfaction and tax compliance and in a reasonable taxpayer-demand-orientation, perfect the humanized tax service system.