To Perfect Our Tax Management Model Research

Tax collection and management mode is the special standard form of tax collection and management system, it runs through the whole process from tax obligation generated to the treasury tax as an important part of the tax management. Reasonable tax collection and management mode can improve the ability of tax collection and management and reduce the cost.After three reform of the tax collection and management, China finally established Based on the tax declaration and optimization service, with the computer network to rely on, centralism collection, key audit, strengthening the management" for the purpose of the current collection and management model. To a certain extent, it promotes the rapid development of the market economy of our country. Because tax collection and management model has timeliness and spatiality, it usually changes as the tax source, tax system, informatization level and service concept changed. so with the rapid development of our country’s economy and society and tax management principle constantly updated, China’s existing tax collection and management mode faces a new round of improvement and perfection in order to better adapt to the tax work of the new situation and the requirements of the development of informatization, as well as to eliminate the possible tax risk of old or backward model.This paper takes the current tax management model as the object of study, draws on the experience of tax collection and management model in developed countries and puts forward the path and the specific measures of optimum model of the tax collection and management against the existing risk of tax collection and management mode under China’s national conditions by way of theoretical analysis and case study method, further deepening the reform of the tax collection and management mode and effectively preventing tax risk. Through the research it was found that there are many problems in current tax collection and management model such as the unknown division and the tax authorities responsibility is not clear; tax collection basis has defects and does not bring information function into full play; tax function of institutions is not perfect and tax service level is low; monitoring management is not effectively and the mode of operation is too loose, so as to may lead to many risks, including the risk of not fully ruled by law, the risk of tax source management and informatization, the tax declaration system risk, the risk of the low enforcement personnel quality and the tax service consciousness, the risk of harmonious relationship between publicans, etc. In the positive reference of foreign advanced experience and tax collection and management model on the basis of management means, this paper puts forward a series of measures including:1) perfect collection laws, insist on payment of taxes in accordance with law;2) push tax sources classified administration sources and a comprehensive dynamic monitoring;3) strengthen tax collection and management information construction, expand information resource integration;4) pay attention to tax assessment, strengthen credit evaluation;5) pay great attention to the talents training, improve the quality of talents:6) optimize tax service system and improve the quality of tax collection and management.Finally, the paper summarized from7aspects including perfecting the meanings of our current tax collection and management mode as well as the guiding principle, the classification management of tax sources, information construction,deepening the tax assessment, strengthening the construction of the talents ranks and optimizing the tax service system and formed the research conclusion, it make sense to improve the level and quality of tax collection and management.