The Study Of Tax Administrative Award System In China

Abstract:The tax administrative award is the action that made by tax administration departments to lead, encourage and support the opposite person for tax administration to maintain tax management order through material, sprit and other rewards. The theoretical bases of justification of tax administrative award consist of motivation theories, tax administrative efficiency theories and law specification theories. The tax administrative award includes the awards for reported cases of tax violation, the scratch-and-win receipt and the awards for the taxpayers to pay tax by law. The government has made relevant laws and regulations. So the tax administrative award institutional system has been formed. There are some problems through the three awards. The law of the awards for reported cases of tax violation is not enough to protect the informers of the staffs in the company. It needs to set secrecy system and clear the way to appeal. The winning rate and winning amount of the scratch-and-win receipt are not suitable to attract consumers. It needs to increase winning rate and winning amount. The taxpayer is lack of honor for getting awards for the taxpayers to pay tax by law. It is important to increase the reward ways, strengthen the incentive intensity and expand the social influence of awards.