Research On How To Develop China's Capability Of Tax-collection And Tax-management Base On The New Model Of Tax-collection And Tax-management Tax-management

Tax revenue is a kind of compulsory free distribution the society。The state government takes advantage of tax revenue to fulfil its function ,whether the operation of the state apparatus or the development of the social economic or the improvement of the people's living conditions or social welfare,all have very close relationship with tax revenue。We can see from the whole process of tas-collecting that overall planning and coordinating the whole process is a standard and combined way which is adopted by the tax-collecting and tax-managing organizations and which is also called the model of tax-collecting and tax-managing。Tax-collection and tax-management is carried out according to the scheduled tax system guaranteed by the state tax revenue policy。That is,the state government and its tax department instruct the tax payers to carry out their duty and take the responsibility to organise,manage,supervise and inspect the process of collecting tax and paying tax。As the reform and the open-door policy our country go in depth , the market-oriented econonty develops and tax department is playing a more and more important part and the work of tax-collection and tax-management has become more and more complicated。Therefore,both the tax department and the academic circles have been studying,probing into and trying out the reform of all kinds of tax system optimization and tax-collection and tax-management。Though we have made great progress,we still have a long way to go in improving many aspects such as tax rate,the quality of tax service,the loss of tax payment and soon。The reform in traditional tax system optimization theory and in the traditional model of tax-collection and tax-management has its own limitation,for the tax department can only deal with the theory about tax in books but has no practical ability in tax-collecting and tax-managing。However,no matter how good the tax system and the model of tax-collection and tax-management are,they can be effective only on the work of the tax department in charge of tax-collection and tax-management。In the work of national tax revenue,tax system serves as a criterion for the tax revenue, while tax-collection and tax-management serve as the means for tax revenue,if we want to use this means to complete the work of tax revenue and meet the criterion,we can only rely on tax-collection and tax-management。The writer of eassy wants to make use of public policy to analyse the shortcomings existing in the capability of tax-collecting and tax-managing and make the best of the experience of the developed countires in tax-collecting and tax-managing to raise several strategies in improving the capability of tax-collecting and tax-managing in our country。...