Research On Reform Of Tax Collection And Management Model Of Local Inland Revenue Department In Yu Bei District Zhongqing City

The tax revenue is the national economic lifeline, is foundation which country exists, is the safeguard of state apparatus normal work and the driving influence of social economy advance. A country's tax revenue system is (i.e. tax revenue collection) these two primary factors constitutes by the tax system structure and the tax revenue collection management. The tax revenue collection is the concrete execution of the country's tax policy under the tax system structure condition. The tax revenue collection is an entire process from the tax obligation starts to the tax money warehousing, usually performance for combination form of collection, management and examination.Those several dozens years of reform and open policy, our country economic development quickly, our country's tax revenue collection system has also been initiated several reforms along with it, specially the tax reform in 1994. The state administration of taxation proposed the establishment and carrying out the collection management pattern of"declaration of tax payment and optimizing the service is the foundation, take the computer network as the backing, the centralism collection, the key examination, the strengthened management", urges our country tax revenue collection quality to enhance unceasingly, the tax revenue income maintained the swift growth. But must see soberly, our country's tax revenue collection work also has many weak links at present, the collection quality and the efficiency waits for further enhancing, on the one hand the foundation management is also very weak, stealing and evading taxes is very universally; On the other hand, because the tax source is innumerable, the massive tax sources cannot transform as the tax revenue, causes the serious tax revenue outflow to be serious.How to enhance the tax revenue, prevents the tax revenue outflow, displays the tax revenue fully the financial function and the economic functions, protects taxpayer's related rights and interests, establishes the harmonious tax revenue collection system is the important topic which all levels of Tax authorities explore unceasingly. The article take the theoretical analysis of the tax revenue collection pattern as a foundation, mainly uses the standard analytic method, the quotation public administration, the public administration, the management science, the economic related Chinese and foreign scholarly work carries on the elaboration. Afterward, takes the case entity by our country tax revenue collection system's organic composition part - - Chongqing Yubei District Place Tax bureau tax revenue collection pattern, utilizes this bureau's some master data material to carry on the example analysis, confirmate by economical data, and uses the comparative analysis, analysis methods and so on ,pointed out that the question and the reason of the bureau's present collection pattern, profit from the developed country experiencies finally, puts forward the reform proposals.