The Problems And Solutions Of Comprehensive Taxation Administration In The Government

Tax source composition and tax environment have changed a lot with the development of socialist market economy, and the city non-state-owned economy in GDP has accounted for more than two-thirds. Due to many factors as the diversity of the business activities of enterprises, income and expenditure concealed, distribution form diversified, accounting direction of the benefit, tax evasion intellectualization, and tax source scattered around, tax management power relatively, the original tax collection administration mode can't meet the needs of the new tax environment. So it is necessary to change the Tax-Manage idea and mode fundamentally, to strengthen the tax source control, to improve tax management quality, to realize the legalization and standardization of the revenue collection, to minimize the loss of tax, to ensure fiscal income rising steadily, and to promote regional economic development soundly and rapidly. Therefore, developing Comprehensive Taxation Administration can provide a new idea and approach and it is also a new exploration to strengthen the government functions and innovate tax mechanism in the new economic situation.This article starts from a brief review on the theoretical bases of Comprehensive Taxation Administration (CTA), explains its definition in detail and then elaborates on its possible foundation and feasibility in practice, which provides an analytical platform for the following discussions on its current development in grass-roots governmental bodies and its future. Case studies are used as a main analytical method, and Shenhe District Government of Shenyang City in Liaoning Province is taken as an example. Objective overviews are made on this local government's comprehensive taxation administration in four aspects: its tax resources, institutional structure of taxation, its working modules and recent achievements. Close investigation is carried out particularly on its current problems in operation, which plays as a key to reveal the overall difficulties and bottleneck problems facing by the nation governments respectively. After comparing precious experiences both in and out of the nation through empirical analysis, literature review etc., an answer of close tax resources control and clear-cut functional governance is suggested. This may point out a new direction for a more effective development of CTA and enhance its contribution in fiscal revenue and promote a greater regional economic growth.