The Mode Of Tax Collection Administration Of The Reform

Tax collection method is a general term for a variety of management approaches, tools and measures taken by the tax authorities for the implementation of tax collection and management, it is a comprehensive reflection of the tax collection system, mechanisms and systems used in specific tax practice. With the accelerated pace of economic development, social economic environment has taken great change and the tax affair which is closely related to the economic life must also adapt to the beat of the times.Tax collection has transferred from the traditional "staff responsible" to the new goal which manages the tax affair according to law,and makes demand for the tax management decided by information, give full play to rely on high-tech information network and the computer’s capacity of processing massive data, to resolve the contradiction caused by the explosive growth of the tax households and the relatively constant governing force. Tax collection is to complete the four shift:1. a shift in attitudes:changed from management to service;2. a shift in means:solve the asymmetrical problem of collection information on the basis of information technology;3. a shift in mechanism:The flattening of governing body, the specialization of management staff, the refinement of management content;4. a shift in purpose:for the purpose of income to manage the tax affair according to law.The first main part is to explain theories related to the changes of the way of tax collection. Involving the basic concepts of tax collection, the essential characteristics of tax collection and the way to promote the change of tax collection methods and the importance of change of tax collection methods.The second main part, the difficulties faced by the traditional tax collection methods. It includes the old management concept of the tax administration, the weak management tools and methods of tax sources, the support from informatization on the work of tax is not deep and complete enough, the positioning of tax check is not accurate which leads to its function is difficult to play, the overall quality of the staff as a whole is difficult to match the demands of the real work.The third main part, The mode of tax collection administration of the transformation of the basic direction, Standard and realization conditions. Change the direction of the main is to realize the combination of GuanHu and steward and management agencies in flat; Save tax cost reduce taxpayer burden taxpayers to improve tax law degree is the mode of tax collection administration of the transformation of the measures.