The Research On The Perfection Of Civil Taxation System Based On The New Institutional Economics

The design of scientific and rational system of tax collection and administration is indaily tax collection management process, on a package of tax official system, informalsystem and tax revenue enforcement mechanism, and urges the tax collection of therelevant departments of the state can effectively complete tax collection managementobjectives. The theory of new institutional economics was created by western scholars,this paper based on the current situation of Chinese tax collection, the tax collectionmanagement theory into practice, from the system and mechanism of tax perspectivedemonstrated different subjects during the process of mutual influence, relation thatrestricts each other. Research analysis and property related theory and the tax revenuecollection responsibilities defined division similarities, discuss and summarize the taxcosts and transaction costs decline, from the taxation system and taxation managementsystem formal system perfect, to the tax collection process of credit system in theconstruction of informal institution, the last under the principal-agent theory, through theefforts to tax collection and management incentive mechanism design, find thetheoretical concepts and practical work combining point, its aim is to build a suitable forChina’s national conditions of the formal system and informal system harmony, mutualpromoting system of tax collection and administration.The first theory of interpretation and analysis, through the introduction of evaluationof new institutional economics theories, combined with China’s national conditions,analysis of the current situation of our country market economy and tax collection andmanagement of tax collection and management responsibilities defined, how to reducetax cost, tax collection and management system, content evaluation, perfect argument:the theory of new institutional economics in China s tax collection management fieldapplication feasibility and necessity; next is the tax collection and management of thestatus quo and problems of the analysis described above, undertake, from the theory ofnew institutional economics perspective on tax collection and management problems inthe process of tax right clarity issues, tax cost, tax collection and management of theformal and informal institutions and mechanisms for the implementation of suchproblems is discussed and analyzed, at the same time on the administration of taxcollection and probes into the selection of the target; the latter part of the paper is on the system of tax collection and administration of the construction of demonstration,application of new system economics theory system formed, will be system of taxcollection and administration science is divided into formal system, including the Systemof tax collection and administration and tax collection management system, informalsystem, including tax credit management system, and tax collection and managementsystem, including tax effective incentive mechanism. In the tax collection managementofficial system verification process, through the analysis of China’s tax collection andmanagement system and collection management system development research, come tothe existing management system of the drawbacks of situation, timely from somedeveloped countries in the theory and practice, put forward to perfect the system of taxcollection and administration of design construction train of thought. In the tax collectionand management of informal system construction in the course of demonstration, throughthe study of the theory of new system economics on the informal system of norms,focusing on the ideological analysis, proposed the credit problem in the final analysis, isthe ideology of the problem, further concluded that informal system, such as the lack oftax credit, tax collection and management is to achieve desired effect one of the veryimportant reasons, because of this, to accelerate our country tax credit systemconstruction is to strengthen the tax collection and management of the informal systemconstruction the only way which must be passed. Establish and improve the formalsystem and informal system, the implementation of effective operation of the mechanismis extremely critical and brook no delay, tax collection and management process in alarge number of information asymmetry phenomenon, this resulted in multiple forms ofthe principal-agent relation, it is the system of tax collection and administration to theeffective implementation of restrictions. This paper is based on the principal-agent theory,strive to realize the construction of official system and informal system of benigninteraction between the tax incentive mechanism as an effective tax collection andmanagement system, through the use of tax, taxpayers, taxpayers the incentivemechanism between design and construction, promote the scientific and effectiveoperation of the tax collection and management.