The Status Quo, Problems And Solution Of Collection And Management Of Local Taxation Of Wuan City

The speed of economic development of our country has been in the first rank of the whole world since reforming and opening. However, the national tax revenue has not accrued proportionally. With the economic adjustment and development, there is still shortage of effective collection and management of tax revenue, so that tax dodging prevails, and tax revenue is lost seriously. Even the seemingly better taxation system would fail due to the defect of collection and management. It requires us to think much of the study of collection and management of the tax revenue theoretically, and establish the effective relevant patterns in practice.The new turn reform of taxation system has been implemented and pushed since the Law on the Management of Tax Revenue Collection (1994) was enacted. In order to ensure that the collection and management of tax revenue and the new tax system could work coordinately, the National Tax Bureau has required to establish and implement the following pattern of tax collection and management, i.e."Based on Tax Declaration and Optimized Service, Depending on Computer Network, Centralizing Collecting and Checking on Focus". The said new patter is a breakthrough of system creation in the respects of specifying of tax collection and management, reducing its cost, tax administration by law and strengthening the sense of taxpaying. Therefore, the efficiency of tax collection and management is secured, and tax collection and management is specified and legalized by way of system. And modern technology of computer network would be applied to tax collection and management. Computer system will automatically manage the taxpayer's details in the aspects of household registration, declaration, paid-up amount, selected check, reconsideration and lawsuit of tax dispute, which makes the collection and management much more specified, objective, equitable, and is in favor of enhancing the efficiency.After the new turn reform of tax collection and management has been implemented, the quality and efficiency has been improved and the supervision has been strengthened. It is fitted with the direction and requirement of tax collection development. However, at the same time, some potential issues are gradually exposed, and influence this pattern's stable work and further reform, which should be paid attention to and resolved. From the working practice of Local Tax Bureau of Wuan City, such pattern has showed some apparent issues and defects, eg. misunderstanding of the objective and function of tax collection development, unclear tax revenue source, dishonest declaration, low quality of taxpayer, low efficiency of computer usage etc., which have blocked this pattern to work and manifest its interests and advantages. This paper systematically analyzes the status quo and matters of Local Tax Bureau of Wuan City based on investigation and working practice, and hopes to be in favor of reforming and perfecting of the tax collection and management.