Undertaking Solidarity and Firmness:Progress and Prospect in the Reform of Administration of Tax Collection  

作　　者：HU Tianlong 胡天龙(University of Michigan,Ann Arbor,Michigan,USA;School of Finance,Renmin University of China;International Monetary Institute,Renmin University of China)

机构地区：[1]University of Michigan,Ann Arbor,Michigan,USA [2]School of Finance,Renmin University of China [3]International Monetary Institute,Renmin University of China

出　　处：《Frontiers of Law in China-Selected Publications from Chinese Universities》2020年第2期193-226,共34页中国高等学校学术文摘·法学（英文版）

摘　　要：Over the past two decades,China's tax law reform has become a highly valued and distinguished area for earnestly advancing Chinese socialist rule of law construction.With the establishment of the principle on strengthening legality of imposing tax,as well as new settings regarding China's social and economic development,the administration and management of tax collection and protection of taxpayers'well-being gradually and vigilantly attain responsiveness from top national legislators and scholars.Meanwhile,the efforts exerted by tax administers on fighting tax evasion have been elevated on both international and domestic grounds.For example,a focal area is the evaluation and collction of presumptive tax which is a common routine for administers around the world.Moreover,the current laws and regulations on administering tax collection invite a rigorous process of revision and modification with contermporary conceptions of taxpayers'well-being.This article argues that,through the example of presumptive tax collection,the administration and management of tax collection should adhere to the basic principles of protecting taxpayers and advancing the goals of de-administrating arduous procedures to conform to new trends of social and economic development.It also proposes that the vigor and dynamics of tax collection efforts should coincide with national goals of reformulating the individual income tax collection mechanisms,solidifying the national conversion of business tax to value-added tax,matching with the new wave of bankruptcy of certain enterprises,and so forth.

关 键 词：tax administration tax evasion presumptive tax tax collection TAXPAYERS 

分 类 号：R73[医药卫生—肿瘤]