文档介绍：Abstract
Since reforming and opening, our country 's politics, economy, culture and other aspects have undergone tremendous changes, social rule of law has made obvious progress, the taxation system as the era of great change and accelerate the pace of reform. Tax collection in China is fixed to the individual economy tax administration of the specific system, it to tax approved as the foundation, adopt the simple declaration, simplify the intrinsic period approach, both for the convenience of the individual industrial mercial businesses pay taxes according to law, but also reduces the costs of tax collection, is the socialism with Chinese characteristics system of tax collection and administration of an innovation.
However, due to China's regional economic development is not balanced, legal measure is not perfect, the individual taxpayer also uneven quality, the ans at the basic level in the application of this system was the individual tax administration process, frequent occurrence of norm collection scope ambiguity, approval procedures, information asymmetry and taxation departments discretion too large problem. These problems and contradiction, reflects the tax fixed collection system the practical limitations, such as not well solved, certainly will influence individual taxation order and even whole tax collection and management system of the harmonious and stable.
The establishment of the scientific development of the tax fixed levy system, must meet the following basic principles of tax: tax equity principle, efficiency principle of Taxation, tax principle of moderation and tax law principle. The specific measures are: to accelerate the tax department legal process, establish perfect taxation basic law; economic law, administrative law, civil law, criminal law of tax-related provisions of construction; promote fixed levy system legal status; regulation and control of tax administrative power; effective use of information, sources of digital management; ap