A Study Of Taxation Management Institution System

The construction of taxation administrative system is to promote the country's tax revenue department to achieve management objectives effectively, through a series of reasonable formal or informal constraints or implementation policy in the revenue management. This paper introduces the modern economic theory of the new institutionl economics system into taxation administrative practices, in an effort to find a meeting point between theory and practice, to view the relationships among the main subjects of taxation administration from a new interpretation, includes the common point between property rights theory and jurisdiction for taxation management, the reduces from the transaction costs to tax costs, the perfection between taxation administrative system and tax collection and administration system of the formal constraints , and the construction of the tax credit system in the informal constraints. Finally, the paper mentions that we should try to establish an implementation system of the tax administration which meets the harmony and promotion between formal and informal constraints , acting on the basis of commissions-theoretical incentive mechanism design of tax administration.Firstly,the theory analysis , which focus on the feasibility analysis of the new institutionl economics system applying to the taxation administration, according to analysis the main theory of the new institutionl economics , comparing with the marketing degree of our country, the division of taxation administration rights, the reduction of taxation cost, and the construction of the taxation administration, proofing the feasibility of the new institutionl economics theory function to the area of taxation administration in our country .Secondly, Current taxation and target selection. This department analysis the problems appear in current taxation administration, taxation cost, and the formal and informal taxation institution and in the taxation administration policy, even do the research of the taxation target selection with the new institutionl economics theory's prospective . Finally, The analysis of the taxation administration's construction. With the construction theory of the new institutionl economics theory, the taxation administration institution is composed by formal institution (conclude the taxation administration institution and taxation collection institution), informal taxation (the taxation credit administration institution), and the taxation implementation taxation (the taxation reward institution). During the research of the formal institution of taxation administration's construction, the writer discovered some shortages from the developing history of the taxation administration institution and taxation collection institution, compared with developed country's experience ,proposal the policy method to build the perfectly taxation administration institution . During the research of the informal institution of taxation administration's construction, according to the research of the new institutionl economics theory about the informal constraints focus on the idea, the writer consider that the basis problem of credit is the idea .Also, the lack of informal institution, such as the taxation credit, is a very important reason of taxation administration's expiration. So the way to empower the informal institution of taxation administration's construction is to enhance the construction of taxation credit and build the taxation credit system. At the same time the implementation system is very important for the institution. And the mutual-motivational trust relationship which depends on the lot of unsymmetrical information in the taxation administration is a shackle to the implementation of the taxation administration. In conclusion, this paper is base on the trust-agent theory; the writer consider the formal and informal mutual-motivational implementation institution as the effective implementation institution of the taxation administration, then ,according to build the implementation institution among the taxpayer, tax collector and tax user, to enhance the develop of the taxation administration.