Research On National Tax And Local Tax Collection System Of Hunan

Tax collection, short for "tax collection and administration", is the activity of national taxation authority organizing the payable tax collection and storage, in accordance with the national tax laws and administrative regulations, in accordance with uniform standards and through certain procedures. Tax collection system is a series of organizational rules and policies made for tax collection activities. The features of our tax collection system is that the government is the principle part, and the government also issues and enforces the relevant laws and policies, which is mandatory and owns top-down authority. The reform of tax sharing system in 1994 has played an important role in mobilizing the enthusiasm of both the central and local governments and in improving the socialist market economic system. But when facing the grand goal of developing the economic rapidly and and tax modernizing, our country's tax collection system still has a series of problems, which leads to the argument of the consolidation of national tax and local tax in the academic world.Base on the "the plan of deepening the reform of national tax and local tax collection system" issued by the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council of the people's Republic of China, this thesis, considering the present situation of tax collection system in such non-pilot area as Hunan Province, analyzed Hunan province's national tax and local tax in the aspect of institutional settings, tax structure, tax collection responsibilities, tax division and so on, also analyzed and concluded the achievement from Hunan province reforms of national and local tax collection system so far. Combined with relevant data and surveys, it is found that there are realistic problems in Hunan province's current national and local tax collection reform caused by the system, the taxation environment, "replacing the business tax with value-added tax"' tax collection system and so on. Finally the reform goal was put forward combined with the realistic situation in Hunan Province, and that is to build the modern tax collection system which matches the national governance systems and modernization of governance capacity. The thesis also proposed three bases of achieving this goal: tax revenue of organization, the compliance of taxpayers and taxpayer satisfaction. Then combined with the corresponding principles of reform:the reform issues related to institutional mechanisms, should be processed according to the unified deployment of the State Administration of Taxation; the other part, in particular the reform mattering the services for taxpayer, can be carried out independently by the pilot areas. The thesis finally put forward the basic ideas and suggestions on deepening the reform of national and local tax collection in Hunan province:make the division of responsibilities of national and local tax collection, establish a scientific system of tax collection enforcement, establish a comprehensive and scientific management system, improve the national and local tax organizations, optimize the tax collection and management environment and so on, in order to make some contribution on improving tax collection development in Hunan province, improving the quality and efficiency of tax collection, extending the national reform in tax collection system from from the point the the entire areas and so on.