Tax collection and administration is the core of tax administration activities conducted by taxation authorities, in accordance with law. Current reform of tax collection and administration in our country lacks a solid theoretical basis. Division of responsibilities is not clear; incorporation of IT into tax collection and administration is not systematic; measures taken in tax collection and administration have become increasingly softened. These issues have increasingly become the bottleneck in improving the overall efficiency of tax collection and administration. This essay attempts to analyze the aforementioned issues and propose corresponding solutions.

China Gemini Translation Services