A Study On The Problem Of Social Comprehensive Taxation In Tangshan City

From the development of our country’s market economy, a great change has taken place in the social economy. The policy of tax collection is more and more complicated and the numbers of taxpayers which have seen the larger rises in such environment, in the meantime, it presents three new characteristics which are diversification, profit oriented, and concealment of taxable income. Under the new situation, the traditional taxation management pattern showed great inadaptability, which lead to serious tax loss and the pressure come from local fiscal institutions is increasing year by year. Comprehensive tax governance is an innovative departments a government leadership to strengthen the administration of tax sources especially scattered tax sources. After the implementation, it can solve the problem of low productivity that exists in tax department. It’s the inevitable trend in the reform of tax collection and administration. This paper focuses on the research of the social comprehensive tax governance basic theory and actual operation. The purpose is to enrich the connotation of the theory, explore new ideas for its development.In terms of basic theory, mainly through researching a large number of literature material method to study, and based on there search, comprehensive tax governance marginal adjustment on the current regulations and rules of tax collection and management system. It is the implementation mechanism of established rules, and it could solve the problem of information asymmetry between the two sides, focus on the control of tax incremental part. Functionally, through the behavior of comprehensive tax governance could improve the financial income, maintain social justice, and build the rational consciousness of tax culture. On the other hand, from causes we can analysis that the precondition is due to many things related to tax evasion happened in reality, subjective motivation is because of such pressure from local administrative system of finance. So comprehensive tax governance is the solution to handle these traditional problems in tax department, and why it exists.On the aspect of actual operation, mainly combine the investigation and research on theory to study. At first this paper analysis the main practices and existing problems of the Tangshan area. Comprehensive tax governance cannot go smoothly without a healthy organization, perfect management system, and powerful information platform and strong inter sectored coordination, at present, the main problems are the relevant legal system which is not perfect, the departments are not closely related to each other, the information sharing is not effective, the tax collection and administration is not in the right place and few people know it’s functions. Then we learn from the advanced experience at home and abroad, some effective methods are being used in domestic cities.Such as running the industrial standard and building an information platform, and other powerful methods. In the other counties, mainly in western developed countries; they have advanced experience such as the good environment of tax system, the normative tax agent market, the strong information of tax collection, and tax source monitoring system is perfect. Finally, in order to improve comprehensive tax governance, we need to speed up the process of the law, strengthen the construction of information, and strengthen the scientific management and optimize the taxation environment.