A Study On The Legal Problems Of Tax Collection And Management In China

Tax collection and administration has always been the core and key of the taxwork,quality of a country’s tax collection and administration reflects the country’s taxauthorities to the level of administrative law enforcement.With the transformation ofthe economic society，tax collection and administration has become the focus of thetax authorities.How to improve the collection efficiency of the tax authorities hasbecome the focus of cocern.Under the“tax returns and optimizingservice-based,relying on computer network,centralized collection,focusing oninspection,strengthen management,”the collection mode of tax collection and taxrevenues in the role played a proper function.But there are many problems in thepratice law.First,the concept of tax collection legislation affection deviation damagethe interests of taxpayers.Second,imperfet legal system of tax collection enforcementled the abuse of rights.The third collection program designed to perform anunreasonable impacet on the collection of results.The face of so mang problems inthis article how to improve tax collection is to be solved.With the rapid development of economy and society,the impact of changes in theeconomic system changing collection mode,at this stage of advanced science andtechnology has changed the means of collection,the face of a rapidly changingenvironment,how to improve the exiesting collection methods,how to ensure taxcollection law consistency of the system,to better adapt to a rapidly changingsociety,is the foucus of this article.This article is a study in the “Tax AdministrationLaw”to modify the background and facing expanded.Its implementation to analyzethe existing problems,such as tax collection and the existence of a legal vacuum,lackof relevant tax collection system,the system of tax collection program designededunreasonable hindered its implementation and other issues,the issues raised perfectsolution ideas,in order to ensure the normaldevelopment of collection work.Theperfect proposal for national conditions combined with foreign experience,proposedto strengthen the rights of taxpayers,tax authorities the specification recommends,tomake more suitable for economic development and the needs of China’s national conditions,and also be able to look for measures to improve legislation andenforcement departments.