A Study On Tax Collection-management In China

Since China has entered the economical reforming time, as a result of the tax system change as well as the economical, technological development promotion,tax collection and management system has been in a dynamic, ever-changing process. However, in the current mode of tax collection and the actual operation there are many problems, such as weakening of the system and the environment, it caused a law tax compliance, a more serious loss of tax revenue. It is necessary to discuss the theory principle which the tax collection should follow, grasps the tax collection system's rule, provides the instruction theoretically by the time to the tax collection's practical work, this is the basis for this argument.This thesis extends the scope of tax collection. By the qualitative analysis primarily, the quantitative analysis, the game theory and the principal-agent theory, it revealed the phenomenon of tax evasion behavior and motivation, and put forward the thought to improve tax compliance.By the tax compliance for the contact, it takes tax service issues which is long-neglected into the framework of tax collection, draws out the tax service and the taxpayer right protection question. Take the tax inspection as a corrective means to tax non-compliance, into the areas of a "big collection".From the cost - benefit analysis's angle this article drafts the theoretical model, discuss the tax collection-manegment system's efficiency analysis. And analyzed the tax revenue collection-management system reform situations possibly to appear, the best, second best, the worst. Combined with the reality in China, it proposes the choice of the reform possibly shoud be the second best option.This thesis has studied the tax collection system's cultural environment in the institutional economic's frame, taking the Chu culture of Hubei Province as the object, has analyzed the disposition characteristic which the Hubei crowd has, and its influence to tax collection-management,elaborated improves the collection system's unofficial rule with the cultivation good faith tax payment's social consciousness and the establishment society credit system's method. by using cultivation social awareness and the establishment of social credit system, improve collection and management system of informal rules.This thesis adopts the empirical method, through the observation, the sensation and the induction to the collection system get a new revelation, in the practice of tax collection and tax administration abroad. Using institutional and innovation theory it analysis tax system in the economical transition period's evolution. It has discussed the direction to reduce transaction costs, and feasible path selection ---- tax professional management. Though the actual inspection of Hanyang tax Service, carried on the typical analysis.