Research And Comparison Of Tax Revenue Collection Pattern Question Between Mainland China And Hong Kong

From a Hong Kong student point of view, based on various readings and analysis, that the Chinese tax revenue collection pattern from is stationed the factory special bank account management, "drafts, the tube, looks up" three separations or two separations, "reported voluntarily, the centralism collection, the key examination, the strengthened management", transform continuously to at present the specialization, the information change into the characteristic the new collection pattern. Based on various information collection and analysis, the present collection pattern has many problems, like question which in the tax payment service, superintendent's work mentality, the function establishment, in the collection system standards, the information construction exists and so on. Optimizes the present collection pattern the mentality mainly to manifest in: The construction take pays taxes the artificial guidance tax payment service system, the strengthened tax revenue fine refinement management, the establishment intensification, the flattening tax revenue collection organizes, the realization tax revenue "to draft, the tube, to receive" various links coordinated unification, the enhancement tax affairs examines the system construction, the advancement tax administration information system integrated construction, the establishment studies the organization to construct as the foundation training mechanism and so on.The Hong Kong tax system is the establishment in the economy abundant, the expenditure scale is small, above the government governance narrow society, the economic basis, although it sets up the system according to the English tax law, but passes through many year transformations, its characteristic already quite prominent, this is the categories of taxes few, the tax rate is low, the legal rigidity is big, the revision procedure and the time are standard, the rule stipulation is close, looked resembles difficulty with understood, the regulations are advantageous for the execution, may limit the collection in particular through tax system hermetic not the standards, reduces the losses of the tax revenue collection. This thesis consists of five main parts, from the basics of the tax revenue collection and tax administration of China and Hong Kong, to the development story of the tax administration systems, concludes to the analysis of the problems arise on the different systems and the pros and cons of the tax systems, and lastly the recommendations to the present tax systems.