A study of the administration shows that the reasons resulting in the high taxation cost include six aspects: the quality of tax collectors,the system of tax collecting and administrating,the punishment to illegal actions,the integrity of tax resources,the share of data,and the collection of tax information.

The high cost of tax collection constitutes an important part of taxation cost in China.

To the tax revenue which participates in the national income redistribution and displays the regulation in the national economic management, it has the vital practical significance to discuss the taxation cost and strengthen the management of collection cost.

On problems concerning tax collection under accounting rules;

Brief Discussion on the Challenge of E-Commerce to Tax Collection;

There is the relationship of two levels between the tax system and tax collection.

According to the development characteristics of e-commerce in our country,the cruxes and principles that should be adhered to levy tax are analyzed and discussed,then,the measures for tax collection and management in e-commerce are presented.

Analysis on its economic characteristics and tax collection and management is an urgent theory and realistic problem required by the developing progress of Chinese economy.

Improving credit rating of tax payment:realistic choice of active tax collection and administration in China;

Research on Optimization of Tax Collection and Administration in Chinese Current Pattern;

In view of the status of serious tax loss in our tax collection and administration,the game theory has been applied to the analysis of the game behaviors between taxpayers and taxation authorities.