Improve The Tax Administrator System Thinking

Tax administration means is very important to ensure the normal running of the tax systems, the good quality of the tax collection and administration and even the tax revenue scale. As the main form of the tax administration, the Regulations for the Tax Collectors play a key role in the tax systems and the social and economic development in China. These Regulations take effect in all the tax reforms, and bring about many contradictions between enforcing administration and power restriction. So these Regulations are always the focuses of the society during the reforms. This papers try to trace back to the history of these regulations, analyze the problems of the regulations and the tax systems, so as to find ways to perfect the Regulations for the Tax Collectors and enhance tax administration.The papers consist of three parts:Part 1 gives a brief introduction on the history of the Regulations for the Tax Collectors, and analyzes the necessity of enforcing it in today's China.Part 2 illustrates the contents and the enforcing results of the Regulations for the Tax Collectors. It points out the problems of the Regulations and the problems of the tax administration models and tax environment which are not fit to the Regulations.Part 3 gives some advice to perfect the Regulations for the Tax Collectors. Beginning with how to deal with several relations, it puts forward some concrete measures to complete the Regulations. And then, in connection with the problems emerging from the enforcing of the Regulations, it gives us some advice to improve and optimize the tax environment so as to ensure the smooth enforcing of the Regulations.