The Comparison And Reference Of The System Of Tax Administration

Although we have complete the transformation of the system of tax administration and build a new pattern which have the base of tax declaration, the way by the computer technology to collecting and examining, we have lots of problems in this filed. On the institutional aspect, the unperfected public finance administration system and the tax law is the encumbrance of tax administration. On the operational aspect, the division of the department of the powers, the level of the computer technology influences indirectly the function of the tax administration. This article wants to give the suggestion about the reform of Chinese tax administration by comparing the pattern of the tax administration of different country.First of all, this article explains some concept about tax administration and makes a boundary about the tax administration in China. Then we review the internal and overseas discussion about the tax administration. The second part, we introduce the pattern of tax administration of America, Japan , France and Argentina, then give the opinion about itsstrongpoint in four aspect-tax service, tax collecting, tax examination, tax punishment .Third, we point out the main problems in Chinese tax administration system that is the unperfected public finance administration system and the tax law , the indistinct division of the department of the powers, the low level of the computer technology .In the last part of this article, we give the suggestion on the base of the analysis of above paragraphs.