Research On Optimization Of Tax Collection And Administration Parrern In China

Tax levying is the crucial part of tax working,the quality of taxlevying is important benchmark to tell the efficient level of tax bureau. So how to improve the quality of tax levying is a important task for every revenue.Although the tax collection and management model which is" As the tax payment reported and optimization services for foundation, Relying on computer networks, Centralism collection, Key examination, Strengthen management" has basically achieved in China. The tax revenue increases every year, and above two figures grows in recent years. But the basic unit tax authorities in working practice still exposed many problems and shortcomings. First, in the tax collection and management organization structure level, collection agencies, as well as the tax revenue law is not perfect direct impact on the actual implementation of the tax collection and management. Secondly, in the tax business management level, the rational design of tax management processes, and the tax informational levels has directly related to the specific effect in the tax collection and management implementation. In addition, in accordance with the current mode of the tax collection and management, the existing simple tax management is also an important factor which has restricted the actual level of the tax collection and management. In this thesis, by comparing the difference of western developed countries and learn from the advanced mode of the tax collection and management. In view of our country tax revenue collection pattern and unifies our country national condition to proposes the improvement mentality of the tax collection and management.The first part of this thesis is an introduction, it has main elaboration the purpose and significance of the study research status between China and abroad research content and research methods. The second part is mainly on explaining the concept of revenue collection and management models to classify the basic types of the tax collection and management model scientific and made three models to measure tax collection indicator system which is fit or unfit quality. Part III briefly recalled the historical development of the tax collection and management for China's current mode of tax collection and management in light of China's actual assessment at the same time pointed out that the current tax collection system in the existing tax is divided into levels, levels of factors such as unreasonable the problem. In the tax revenue business management level, in the tax collection process there cumbersome structure, and performance the advantages of information technology is not performance into full play, the high cost of taxes, and other issues. Part IV,the model of the tax collection and management according to the main contents and characteristics of the tax collection and managemeng of the least developed countries (United States, Canada, Australia, Japan), the tax collection system were introduced and evaluated and summarize the experience in foreign advanced tax collection and management at the same time. Part V, through use for the outstanding tax collection and management overseas and in light of existing China's tax collection and management problems to further optimize the pattern of China's tax collection and management of the specific ideas and proposals. Part VI is mainly to summarize the full text of the study and the prospects for the future.