A Study Of Socially Composite Tax Management Model In Changzhou

The growth of tax essentially depends on the development of economy. Tax sources truly become fiscal revenue after being put into the National Treasury. Only by strengthening the supervision of the tax sources can we effectively reduce the tax loss, establish a just and fair taxation environment and improve tax compliance of the whole society. With the constant development of China's market economy and the continuous change of the socio-economic situation, relying solely on traditional means of the tax department cannot meet the current requirements of supervisory tax sources. Therefore, how to set up a supervisory system of tax sources, which is government-led, tax-administer-in-charge and society-cooperation, has become an important issue that the tax authorities have to face.First of all, the general tax administration is under theoretical analysis. First, using administer theory. Public administration is a pluralistic, democratic and collaborative management of public affairs. The main body, power running trends, the administer methods and the pursuit of objectives are under consideration. Combined with the concept and characteristics of administration, we come to a conclusion that the general tax administration is the application of administer theory in the field of tax sources supervision. Moreover, it has the same origin with the public administration theory. Second,,using asymmetric information theory. Through the analysis of the game between tax authorities and taxpayers caused by asymmetric information, we conclude that asymmetric has large impact on the tax sources supervision. In that case, the general tax administration helps to expand the sources of information, reduce information acquisition costs and build a nice atmosphere for tax sources supervision. Third, using systems theory. With the integrity, relevance, structure, hierarchy, dynamic and purpose of the general tax administration under concern, we obtain the definition of it,that is to bring the government, the tax authorities, relevant government departments, civil organizations and non-profit organizations etc. together so as to realize the overall supervision of tax sources and the prevention of tax losses.Secondly, the emergence, development and current situation of Changzhou's general tax administration are stated by introducing the evolution of tax sources supervision. There are six main problems referring to the current general tax administration in Changzhou, which include the incomplete legal system, the low-level informationization, the laggard methods, the passiveness of the assistant department, the narrow coverage and the enforcement of rewards and punishment. What's more, the basic approach of the general tax administration in the United States, Germany, Australia,and Japan is introduced to summarize the international experience of it.Finally, according to the theory and international experience, three views, which are system, subject and object, are brought forward to improve long-term mechanism of Changzhou's general tax administration.