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A comparative study of the cross-strait tax administration system

Author: WangGang From: www.yourpaper.net Posted: 2010-06-19 10:15:01 Read:
papers Keywords: cross-strait tax management system
the Abstract: The market economy of the Chinese mainland and Taiwan Province is in a different stage of development, there are large differences in the tax administration system. Tax agent system, the tax system of penalties, tax education system and taxpayer service system across the Taiwan Strait in the tax administration system, tax declaration system, a comparative study to identify the specific differences of the two sides of the Taiwan Strait in the tax administration system and summarize constantly improve our continent region of the tax administration system and to improve the level of tax administration, has greater practical significance.
The tax administration is a fundamental guarantee of the country to raise fiscal revenue, because it relates to economics (Finance and Taxation) and two management disciplines, governments and academia have attached great importance to how to reform and improve the country's tax administration system. The past, in a comparative study of the tax administration system, the theorists of our eyes focused on the United States, Britain, France, Germany, Japan and other developed countries, while China's market economy is relatively developed in Taiwan is concerned about the limited. To this end, I will have the tax administration system of China's cross-strait briefly compare and summarize ideas reference is to constantly improve the tax administration system in China mainland.
1 tax management system
The tax administration system is the core issue of the tax administration system, and its essence is to solve the contradictory relationship between central and local tax administration privileges allocation. Tax administration system is imperfect, it is difficult to improve the tax administration system.
From a practical point of view, China's Taiwan Area and the Mainland have some commonalities in terms of the reform of the tax administration system. Taiwan in the 1960s, the tax administration authority is highly concentrated in the Taiwan Provincial Government and the City, the county government's tax administration is very limited privileges. This highly unified tax administration system is obviously difficult to adapt to the development of the market economy, and later, after a number of reforms and adjustments (mainly in 1951, 1967 and 1992), making the city of Taiwan Province, the county government gradually has certain tax administrative privileges, has the right to the collection and management of certain taxes and income rights, but limited. , Where the income elasticity and a wide range of levying taxes, such as income tax, customs duties, excise taxes, mine tax and securities transaction tax are the Taiwan Provincial Government to grasp its made in tax revenue accounted for 60% of the total revenue, while the City County local government is only four percent. The tax administration authority more mastered by the Taiwan Provincial Government, the the grassroots government's enthusiasm has been greatly affected, there has been calls for further decentralization of tax administration privileges.
Tax administration system in China mainland in the early days of highly concentrated in the central government, and later after several decentralized and centralized repeatedly, but in general or to the centralization of power as the main feature. Beginning in the 1980s, is to adapt to the needs of economic reform, the central government began to more substantial decentralization of tax administration rights (mainly revenue-sharing rights), until the 1994 tax system reform. The tax system reform in 1994, the local government has a right to the collection and management of several local taxes, but the main tax revenues basic shared by the central. Local tax revenue is relatively small, it is difficult to meet the needs of the majority of local governments to fulfill public functions, and makes a number of local government tax charges "a more serious problem. Seen that the tax-sharing system implemented by the mainland in 1994, with the result that the central focus of most of the tax and financial resources, while enhancing the ability of the central government macro-control, but also to some extent affected the normal functioning of the local government. So even for some time in the future, it should be in accordance with the general requirements of the basic framework of public finance, further reform and improve the tax administration system in China mainland.
Visible on the reform of the tax administration system in mainland China and Taiwan Province is consistent with the overall direction, are the gradual devolution of power to the grass-roots government "to constantly improve the" revenue-sharing "(in fact, this is a market economy in developed countries and regions typical practice). However, from the practice of reform, mainland China and Taiwan Province of tax system reform are not completely tax administration permissions are too much focus on high-level government, the grassroots government financial resources to carry out their functions effectively guarantee also difficult to get, which is obviously difficult to adapt to the market the healthy development of the economy, further decentralization of tax administration rights, has become a common problem of the future cross-strait tax administration reform.
tax declaration system
Tax declaration system is the beginning of the tax administration system link. An important feature of the tax declaration system in Taiwan Province of China, income taxation is the implementation of the "blue reporting system. Income tax revenue collection and management of more complex, relatively large degree of difficulty, the problem of how to effectively prevent tax evasion of income tax revenue, but also an urgent need to address the practice of modern tax administration a topic. Taiwan Province in the income tax aspects of the implementation of the "blue reporting system by taxpayers classified management, incentives and constraints taxpayers pay taxes in accordance with the law.
Taiwan's tax administration system provides taxpayers with business income tax (equivalent to the taxpayers of China's corporate income tax and personal income tax in the private sector and individual industrial and commercial households), where in accordance with the provisions of the accounting system and the tax administration system, sound financial system (set of specialized financial departments, staff, factual registration books, retain certificates, etc.), and be able to report and pay tax in accordance with the law, you can apply for the use of the "Blue returns. Blue return taxpayers report and pay tax can enjoy many convenient and promotions. Audit procedures such as simplified, allowing the extension of the reporting, extending losses offset business entertainment expenses charged to standards. Seen, the use of the blue statements, tax returns, taxpayers can get real convenient and promotions. For the purposes of the tax authorities also can reduce the pressure on this part of the taxpayer tax audit and inspection data, and thus the main focus of the inspection turned to taxpayers to use other statements. Visible, "Blue Return" system for improving the level of tax collection in Taiwan, China plays an important role.
Regions of mainland China starting in 2001, the experience of Taiwan Province, tried to taxpayers "A, B, C, D" rating and classification management system, is the taxpayer in accordance with the division of the tax credit to least four classes, A, B-class taxpayers can enjoy more tax incentives, while C and D class taxpayers will be the focus of tax authorities audit. The tax administration system for the prevention of tax evasion with a certain sense of reality. However, due to lack of experience, the the current taxpayers classification rating system is also difficult to achieve as perfect as Taiwan, China, especially the taxpayers for grading work, currently dominated by grass-roots tax authorities, some tax authorities in assessing and even problems exist the "dwarf select tall, which is obviously not conducive to the effective implementation of this system. Based on this, you can learn from Taiwan Province "blue-reporting system, scientific quantification and dynamic tracking adjustment taxpayer's credit rating, and the collection and management with a specific focus on types of taxes (such as first income tax) associated, so that this a system of taxpayer really play the role of incentives and constraints.
3 tax agent system comparison
The tax agency tax agent (CTA firm) commissioned by taxpayers or other units within the statutory range, the general term to handle the various tax-related matters. Establish and improve the system of tax agents to reduce taxation costs, improve the taxed efficiency and maintenance between both sides of the legitimate tax equity, are of great significance.
Taiwan, China's tax agency system was established earlier, has been more than 40 years of history. Practitioners tax agency personnel more than 50,000 people throughout Taiwan, Taiwan tax agent's main task: to accept commissioned, proxy tax reporting matters; proxy accounts of the establishment, including bookkeeping, writing tax-related documents; Agent administrative reconsideration and administrative litigation matters; assist the Government to carry out tax education; accept tax consulting; tax planning and other matters relating to maintenance between both sides of the legitimate rights and interests. The CTA Taiwan in order to ensure the full implementation of the tax agency system, the relevant departments of the tax agent given more rights and obligations, and some tax law provisions, taxpayers need to be commissioned qualification for the relevant tax-related matters. Taiwan's tax agency has become a more complete system, coupled with the tax agency market development and improve tax management indispensable auxiliary force.
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