State Taxation Administration Ability Construction Research

Tax collection and administration ability refers to the tax authorities and tax officials to implement the tax policy of the organization, tax collection and management activity ability and accomplishment. It is a measure of tax collection and management quality and efficiency of tax collection and management is the important scale. Tax collection and administration ability construction is the core goal according to the State Administration of Taxation" law enforcement, collection rate is high, cost reduction, social satisfaction" guidelines organization is the most effective administration, to maximize the efficiency of tax collection and management, continuous improvement of management quality, steadily improve collection efficiency, covering planning, organization, command, control, decision making, supervision, etc.Economic globalization is a revolution in the field of economy, speeding up China's accession to the WTO process; social informatization is a revolution in the field of science and technology, promote Chinese modernization means development. These two revolutions triggered and social economy is closely related to the tax system and tax collection and administration of new reform, especially the requirements in the tax system reform, tax collection and administration work is also more and more complex. To this end, a variety of tax system optimization and management mode reform of tax authority and the academic community has been in research, explore, try, in recent years, although obtained great progress, but in tax cost, tax efficiency, tax control, tax service quality, the loss of tax, tax information construction and other areas there are still many shortcomings. The requirements of modern tax management tax collection and management work on grass specific tax collection and management work to achieve their goals. Therefore, must take the modernization tax theory and the tax revenue collection ability organically to promote the quality and efficiency of tax. This thesis elaborates on tax collection and administration ability, through the comparison of foreign tax administration ability construction experience, from the grass-roots tax Ji'an City District State Taxation Bureau Collection present situation in-depth analysis of tax collection and administration ability, comprehensive analysis of the effects of tax collection and management capacity of the main factors for the construction of a harmonious state, is proposed to study, to improve our abilities of tax collection and administration countermeasures and suggestions..