The Research Of Chinese Self-employed Tax Collection

Self-employed tax collection in the whole tax system tax resident special status, it has a huge number of households, involving many taxpayers, but the tax warehousing proportion of the total tax revenue is very small. It focused on the current tax collection and tax evasion in serious levied contradiction, collection methods are backward, and so collection problems, is a contradiction of centralized tax collection points and flashpoint. However, the tax authorities based on their own interests to consider, and goals of the organization, Self-employed tax collection on tax collection has not attracted sufficient attention. Academia tax theory based on Self-employed tax collection as well as a small minority of the individual businesses and the lack of knowledge collection practices, and rarely collection of individual issues in-depth, detailed and comprehensive study and interpretation. However, the Self-employed tax collection covers the breadth and the close relationship with the degree of ordinary people making individual collection of good or bad will directly affect the image of the government and the tax authorities, affecting the vital interests of the overwhelming majority of taxpayers, affecting the entire social values, moral environment. From the whole society to maximize the public interest considerations, the author of the first-line use of their years of experience and thinking, combined with tax compliance theory, public choice theory and other basic public management theory, Self-employed tax collection, Hangzhou sample of tax collection and tax on Chinese Self-employed tax collection system in-depth analysis.This paper is divided into four parts. The first chapter is an introduction, mainly on the research background and significance, at Home and Abroad and so on. The second chapter is the Self-employed tax collection and the basic concepts and basic theory. The third chapter first summarizes the status of Hangzhou, Self-employed tax collection, the main experiences and problems, and then the entire Chinese individuals resulting tax collection problems common cause. The fourth chapter in the preceding chapters based on the crack problem of tax collection and the possibility of individual paths.