The Research How To Strengthen And Improve The Tax Collection And Management

Nowadays, with the development and progress of our society, especially after entering WTO, the tax collection and management of our country has been more and more difficult to meet the needs of present situation. However, the tax revenue, as the main source of the national income, not only determines the financial levei, but also reflects the level of legal system. The tax principle of WTO favors most-favored-nation treatments national treatment, it also requires the tax collection and management system to be normal and transparent, which will bring great challenge to tax collection and management. So it is necessary to discuss how to strengthen and improve the tax collection and management, it must be reformed and perfected as soon as possible .The tax system of a country is formed by two main factors ,the tax system structure and tax revenue ( abbreviated as tax collection and management). Tax collection and management is implementing one country's tax policy concretely under certain tax system structure terms. It runs through the whole course from emerging in obligation to pay tax to putting into storage, it usually acts as the combination of collections managements checking. It's goal is to minimize the disparity between potential tax revenue and real tax revenue to guarantee that state revenues be put in storage in times in full amount, and realize the minimization of the cost.This text which begins with the explaination of tax collection and management theory, introduces its concept and system, and analysed the main factor such as the unreasonable management systems the lack of good legal system environments the imperfection of tax collection and management mode , the low personnel's quality,etc. Contrast with the developed countries such as U.S.A., Canada in the field of tax collection and management methods,we put forward the countermeasureand suggestion of improving and strengthening our country's tax collection and management after summing up the treats of their tax collection and management legal system such as tightment, modernization, service socialization , putting in place, punishment strictly. We hope to make the tax collection and management of our country meet the needs of economy and social development, through improving the tax revenue administration strengthening the enforcement of the tax law, pursueing the tax revenue prediction establishing the taxes and assessing system, accelerating the electronization construction strengthening the tax audit , perfecting the tax relieving > reforming the personnel system methods ,etc.The structure of this text is compact, it proposes methods to strengthen and improve it round the centre of tax collection and management firmly on the basis of analysing its weakness. It analyses and researches the whole course in tax collection and management from system to performing , from external to internal. The tax environment in accordance with the law has not formed sufficiently because of the long-term influence of the tax revenue planning system and people's weak idea in tax revenue in the past ,accompanyed with the tax system itself and tax staffs quality.lt is a long course to reform and perfect the tax collection and management system of our country, which needs the efforts of the whole society.All sorts of methods which are put forward in this text have strong maneuverability .For example ,as the current checking system is not scientific and a lot of people who dodge and evade tax in deed are not regarded as checking target, the emergence of revenue criminality has been indulged. The method of ratepaying assessing put forward in this text, which utilize the computer analyse method > artificially analyse method and man-machine analyse method and etc,can not only accurately select the case to guarantee the tax collection and management scientific, but also can find and punish mistakes of taxpayer in time to promote the real declaration of taxpayer.