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On The Dilemmas And Solutions Of Taxation Collection

Posted on:2018-05-13Degree:MasterType:Thesis
Country:ChinaCandidate:X ChenFull Text:PDF
GTID:2359330518985623Subject:Public administration
Abstract/Summary:PDF Full Text Request
With the increasingly complex of economy and rapid development of information technology,accordingly,the tax section has also experienced profound changes,revealing new characters of continous increase of tax subjects and total tax revenue as well as gradually complicated of tax working day.The heavy tax work has brought new challenges and pressures to the tax authorities,forcing the tax authorities to change their thoughts,reforms and tax collections and the management models.At present,to resolve the contradiction in tax collection and management,the tax authorities have changed from the traditional pattern of separate collection to the new pattern of socialization collection,which contains a variety of social forces.The core of socialization of administration is to constantly change the functions of tax authorities,and fully moblize the power of community to manage tax,and establish a modern tax management system.Currently,the pattern of collecting socialization is an Effective Way to Promote the Transformation of collection,which is much better than the traditional pattern.However,it has always been a worthy subject about how to promote the healthy and sustainable development.This paper chooses Huzhou as the study example,which is based on the basis of socialization collection-New Public Management Theory.According to the reach and analysis of Huzhou socialization collection pattern,trying to offer useful suggestions for the new socialization collection pattern under the new trend.This paper combines with current situation of Huzhou's tax authority,and fully considers the economic characteristics of private and individual economy,and understands the current situation and bottleneck of socialization collection through realistic analysis and case interviews.To understand the implementation and analyse the existing problems and inner reasons through the collection of first-hand information and data of tax officers in three tax branches,and offer reasonable suggestions with the help of foreign experience and ways.
Keywords/Search Tags:Tax collection, Socialized tax administration, New public management
PDF Full Text Request
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