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Tax Collection And Management Problems Of The Local Taxation Bureau Of Hegang City

Posted on:2014-01-02Degree:MasterType:Thesis
Country:ChinaCandidate:J TangFull Text:PDF
GTID:2249330395494527Subject:Accounting
Abstract/Summary:PDF Full Text Request
The tax system was established in1950, has experienced several changes in the taxsystem of China, further simplification, standardization, burden is more impartial, strengthenmacro-control role, in promoting the sustained and rapid economic growth has beenachieved on the tax revenues are growing on a large scale. Our tax system with thedevelopment of market economy has depth step by step, tax collection and administration bymeans of normalization of the increasingly modern, with specialized tax collection for thedirection of the increasingly intensive, with legal requirements of the tax collection andmanagement, a standardized. But compared with western developed countries, China’s taxcollection and administration system still need to be further improved. The local taxationsystem in Hegang city as an example, the Hegang economy and the upgrading of theindustrial structure, increase the local taxation work difficulty. At present, Hegang local taxrevenue scale is rising, the qualities of tax income increased steadily, highlight the role ofkey sources of support, and have made brilliant achievements in tax management. At thesame time, optimize the tax service; strictly regulate the tax law enforcement, taxrelationship harmony, Local Taxation Bureau image promotion. However, the Hegang LocalTaxation Bureau has insufficient places. Sources monitoring means backward, lawenforcement is not strong; the tax service is not in place and so on is objective existence,scientific development has hindered the Hegang city tax career. Through multipleperspectives on the game, tax levy tax compliance, tax collection and management efficiencyof tax collection and administration of Local Taxation Bureau, must be high efficientmanagement system, so as to lower the management cost of law enforcement efficiency playa maximum. Tax collection and management of local tax bureau must be able to obtain ahigher tax compliance management system, in the process of game theory, to obtain the mostextensive taxpayers to the tax revenue work support. Tax collection and administration ofLocal Taxation Bureau must be in strict accordance with the law of the management system,can help the tax cadres effectively prevent law enforcement risks. The new situation willhave new problems; new problems will have new ideas, combined with the actual situationof the local system, a set of characteristic of Hegang collection system, legal, scientific,refinement to guide the work of the local tax, to match the local economic development, better for Hegang city development services.
Keywords/Search Tags:Tax collection and management, Tax source monitoring, Tax inspection, Tax service, Tax law enforcement
PDF Full Text Request
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