Research On Development Of Payment And Settlement And The Question Of Tax Collection And Administration

Tax revenue is the main form for the countries to obtain fiscal revenues and an important security as well as physical infrastructure to implement their public functions, so its importance to country and society shall be self-evident. From the historical perspective, the tax form and tax collection and administration vary in different historical period, which are closed linked with constant evolution of development of commodity exchange, form of currency, and the method of currency settlement.As the extensive application of the technology of AFTN, ARPA, and CATV, and as the rapid development of the electronic commerce and cyberbusiness, the new commercial mode emerges in an endless stream. E-currency performs a prompting role as the new tool of payment and settlement. It becomes very necessary to analyze the change of tax form and research how to improve and perfect the countermeasure of tax collection and administration under E-currency payment and settlement.This study opens research and designs its structure according to the approaches stated as follows:investigating and utilizing historical thesis, analyzing questions pro and con, dissecting the reason of the questions, and proposing solutions.We shall discuss and explore this study through five chapters around the thesis of development of payment and settlement and the question of tax collection and administration.As the preface of this study, the first chapter mainly expounds the background and meaning for this title. Based on literature review, it studies the explored content and text framework, and also explains the innovation and disadvantages.Chapter Two is related to the development of payment and settlement as well as tax collection and administration from historical investigation and utilization, which briefly introduces the evolution of currency form and innovation of payment and settlement together with its impact on tax form and tax collection and administration.Chapter Three shows the analysis of tax collection and administration under E-currency payment and settlement. Firstly, it summarizes the concept and classification of E-currency and its payment and settlement along with development of E-currency of payment and settlement. Secondly, raising questions about object of study of tax collection and administration under E-currency payment and settlement, analyzing that E-currency of payment and settlement has an effect on tax collection and administration through two opposite sides. Lastly, analysis for tax collection and administration is made under E-currency payment and settlement.Chapter Four refers to the improvement and perfection of the countermeasure of tax administration under E-currency payment and settlement. It firstly analyses realistic environment about strengthening tax collection and administration; then, promotes specific improvement and perfection countermeasures in six aspects including strengthened source withholding management, increased tax inspection of electronic information, improved support management of tax network, a sound and integrated tax mechanism, improved tax regulations and enhanced tax credit evaluation management.Chapter Five is conclusion. For one hand, it sums up the conclusion of this context, for the other hand, it further puts forward the space and hope to explore it.The innovations of this thesis lie in the following:1.Researching payment and settlement method has an impact on tax administration from the standpoint of analyzing the evolution of payment and settlement. For my opinion, through this angle improving and strengthening tax collection and administration, they are rarely seen with the similar questions'analysis and research in academe. Electronic currency payment and settlement has become the network link, and also is an inevitable part of commodity or service, directly influences the realization process and collection and management of tax. As the widespread application of electronic currency settlement,tax collection and administration is a shortcut.2.From the current practice of tax collection and administration, due to the application of the electronic currency payment and settlement of and speeding up the process of tax collection and administration, national tax revenue is generally assumed the form of electronic currency. The revolution of currency form plays a decisive role in tax existence and prompts constant innovation of settlement method by the way of settlement. By the more advanced currency form and the further innovation of the settlement, existence of a new form will be prompted.3. Research on tax collection and administration under electronic currency settlement should be combined with the main characteristics, applied fields and current development situation of E-currency and its payment and settlement to analyze their positive effects and restriction problems on tax collection and administration, focus on the flow of network transaction information and payment and settlement funds rather than goods or services logistics, make taxation policy in the link of goods or services logistics, while make collection and management policy in the flow of payment and settlement funds, perfect and improve the web supporting platform and means of tax collection and administration, strengthen the control and management of taxation at source and enhance tax inspection in order to increase the quality and efficiency of tax collection and administration.