The Research And Countermeasure On The Problems Of Abnormal Tax-collection Treasury

Nowadays, the phenomenon of abnormal tax-collection involving illegal tax payments and over-levying becomes widespread in the field of public finance, which brings about a series of social problems such as false tax income, groundless decision making, disordered tax-law execution, great loss of revenue as well as severe Rent-seeking. According to the practice on the field, the writer points out that the reason causing abnormal tax-collection is multiple and complicated. For example, irrational governmental actions lead to unbalanced economic development both lengthways and traverse, improper evaluation of governmental performance which stresses on data encourages false revenue, the faulty national transfer payment makes less effectiveness, and the asymmetry between economic rights and obligations in the tax-division institution makes the revenuers of grass root confront financial difficulties. In order to resolve the problems above, the writer suggests several measures as follow, great efforts to develop county economy, shorten the distance of economic development, reform government institutions, and reduce administrative cost and levels. And effective evaluation of performance, promotion of legal system construction, more regulated governmental actions, deepening the financial reform, improvement of national transfer payment, a symmetric financial system with equal economic rights and obligations should also be required.