Study Of Problems And Measures In The Practice Of Local Tax Collection And Administration

In recent years, with economic globalization, the deepening of reform and opening up, further development of the west regions, regional economy in south Sichuan has enjoyed a rapid development with increasing scale of the fiscal revenue. As the main driving force promoting the local fiscal revenue, local tax revenue achieved rapid growth by leaps and bounds and provided strong ficial support for the economic and social development of south Sichuan. However, the overall regional tax revenue of south Sichuan is still relatively small in scale. There is not only a wide gap with the eastern developed regions, but also a considerable distance from the growing financial needs of the local government. Meanwhile, during the complicated practice of local tax collection and administration in south Sichuan region, there were problems, like low scientific level, affecting and restricting the rapid growth and sustained growth of local tax revenue. This objectively requires further strengthening and improving efficiency of the local tax collection and administration in south Sichuan, and deep excavation of the potentials of local taxes, so as to promote a sound and rapid growth of local tax revenue and provide more effective financial protection for local economic and social development.This paper studies the local tax collection and administration of a representative city in south Sichuan, mainly proceeding from certain political and economic environment of the less developed areas in south Sichuan. Through a large number of spot investigations, this paper adopts methods such as canonical parse, empirical analysis, and ratio analysis to give a comprehensive in-depth analysis on the status, problems and causes of the practice of local tax collection and administration. What's more, the paper proposes some practical measures and reference methods to improve the level of tax collection and administration in south Sichuan regions.This article can be divided into five parts:The first part mainly introduces the ideas, methods, purpose and significance of the research. Local tax is the main source of local fiscal revenue and determines the financial state of local government. The local tax collection and administration is the most important task of local tax, because the level of tax collection and administration not only determines the difference between the local tax receivable and paid, but also reflects the degree of tax legalization in the region and even in the country.The second part mainly describes the characteristics of tax collection and related theories. The legislative and main management powers were centralized to the central authority in our country and the tax authorities include the national tax and local tax. With the tax management gradually improved, the governance theory, lean enterprise theory, scientific management theory and new public management theory should be fully referred and applied in order to further strengthen the tax administration.The third part mainly points out the status quo of tax collection and administration in south Sichuan regions. Located in the less developed western regions in China, the south Sichuan regions have a relatively backward economy. Affected by the tax history and reality, the overall and region, local tax collection and administration improves in the process of continuous exploration and development. After years of practice and improvement since its establishment in 1994, a tax collection and administration mode is formed, characterized by centralized collection, strengthening management and focused inspection, based on providing high-quality tax services and taxpayers'self-reporting and with the help of modern information network. The tax manager system is also widely adopted in these regions. These effectively promotes the tax collection according to law.The fourth part mainly analyzes problems and causes in the practice of the local tax collection and administration in south Sichuan. With economic and social development, local tax collection and tax administration, especially in south Sichuan areas, can not competently meet the changes brought by new situations and exposes many problems needed to be solved immediately. As to itself, there are problems like weak monitoring sources, unsubstantial tax management foundation, passive work, low efficiency of tax collection and administration, high tax cost, and lack of standardization of the tax order. As to taxpayers, for example, the overall tax environment needs to be optimized, the taxpayers'tax compliance is not high, and they are weak in the awareness of tax law. As to the external administrative environment, when the local government assesses the local tax, their mode centering on organizing income tax is not in harmony with the requirements of collecting tax according to law, the scale of the local tax revenue is facing the pressure of sustained high growth, the relevant tax, the collaboration is not enough from the related taxes, banks, departments of industry and commerce public security. These have weakened the strength of the local tax collection and administration.The fifth part puts forth corresponding countermeasures to the problems arising in the practice of tax collection and administration in south Sichuan areas. They should give more efforts to real-time monitoring of the tax sources, improve the basic data of tax collection and administration, strengthen the management of tax declaration, improve procedures of tax informatization, optimize tools, ways and methods of the tax collection and administration, improve coordination mechanism of the collection and investigation, increase inspection and investigation, strengthen tax promotion, integrate forces within and outside the administration, and vigorously promote tax collection according to law, so as to promote the overall level of local tax collection and administration.This paper conducts a thorough, systematic and comprehensive study of the foundation work of tax collection and the scientific management of tax according to the actual collection of the less developed in south Sichuan areas. And it proposes some suggestions on strengthening collection management from the point of view of implementation of key management, strengthening the delicacy management of sources and others. However, the elaboration of the theory may not be deep enough due to the limitation of my theories and research methods and there may be shortages and mistakes in this paper. Ask for your understanding and please point them out so that they can be corrected.