The Research On Deepening The Reform Of China’s Tax Collection And Administration Mode

With the further deepening reform and opening up in our country, economy is increasing rapidly as the accelerated process of economic globalization on the macro respect. As a consequence, the number and scale of taxpayers have been increased dramatically. On the micro respect, the taxpayers’ organization form and mode of operation are becoming more and more complex, and the structure of tax revenue tends to be diverse, the awareness of the rights of taxpayers continues to be increased. Therefore, it is a new situation and challenge for the traditional pattern of tax collection and administration, with the increasing demands for personalized, professional service management. In order to adapt to the needs of society development, it is becoming an important and urgent task for us to build a harmonious relationship between tax leviers and tax payers, provide high quality tax services, manage the operation in risk-aversion, and establish the modernization mode of tax collection that supported by information technology.In 2010, the State Administration of Taxation proposed the work requirements to explore the reform on the new tax collection and administration mode. The tax authorities in Shanghai, as one of the first batch of pilot units that carried out the reform, have performed the reform for more than four years. There is the practical guiding significance to timely summarize and evaluate of the initial results of the reforming pilots of tax collection and administration in Shanghai, analyze the deficiencies in the work, put forward the suggestions on the deepening reform.The present research which investigates the deepening reform in the tax collection and administration in Shanghai, on the theoretical direction of the western tax and management theories, with the means of theoretical analysis, case analysis and quantitative analysis, proposes some opinions, such as, the establishment of three reformational strategic goals, the construction of perfect tax service system and tax monitoring system, the re-implementation of the core business process, the adjustment to the structure of tax collection and administration organization, the promotion to classified management of different tax, the implementation of the management of differentiated tax risk, etc. These suggestions are the supplement for the vacant studies in the new reform of the tax collection and administration.The structure of the paper is including the theoretical basis of tax collection and administration, the practice of reform in Shanghai, typical cases studies in tax collection and administration reform at abroad, the assumption and thinking about the deepening reform. The whole paper is divided into five chapters. The first chapter is introduction, which mainly includes the background, significance, methods and possible innovation. The second chapter takes the reform practice in Shanghai as an example, presenting the reform processing, summarizing the achievements. The third chapter is analyzing of the shortcomings and thinking about the main problems. The forth chapter is the typical cases studies in tax collection and administration reform in the developed countries, concluding their successful experiences and merits. The fifth chapter is the countermeasures opinions, proposing the strategies that related to the concept innovation, the system construction, the organizational structure, the mode of tax collection and administration in Shanghai.