Research On Improvement Of The Quality Of Tax Collection And Administration

County economy refers to regional economy with localcharacteristics of administrative divisions at the county level within theregional overall arrangement and optimization of economic and socialresources and form of open with full function. Under the background ofthe coordinated development of urban and rural areas as a whole, countyeconomy development will become the the trend in our country. Becauseit is our country’s main source of financial income, tax revenue is theimportant economic lever to control and regulate our nationalmacroeconomic, and it also directly affects the economic development ofour country. Since reform and opening up up to now, the economy hasbeen developed steadily, and the continued stability of the tax revenue hasplayed a vital role. In the whole tax work, tax management is the axis andthe hub. Tax management refers to the series of floorboard of the workconducted by the national tax authorities according to relevant laws andregulations, organization, management, inspection and tax collection andadministration process. It is the very important content of taxmanagement and fundamentally guarantees the role play.It is18years since our country started tax reform in1994, duringwhich time we have strengthened the tax collection and administrationsystem of our country from all aspects through constant exploration andpractice. Although the target, the core, the mode and other issues of thetax collection and administration in our country have been clarified,through recent years of assessment and audit we find we still have someproblems to be solved in the present tax collection and administration.And the quality of tax collection and administration in our country shouldbe improved further. This essay intends to analyze the necessity to improve the quality of tax collection and administration in our countryand it will make the existing problems of quality in tax collection andadministration in our country clear, basing on the actual situation of thecurrent tax in our country. Some implementation approaches ofimproving tax collection and management quality in our country will beproposed and it will also provide some reference basis for the stableoperation of the finance system in our country and the sustainabledevelopment of economy. Therefore it has some certain theoreticalvalues.This essay consists of five parts:Part I: Introduction: Mainly talk about the background andsignificance of the topic, current research at home and abroad and theresearch contents and methodsPart II: The necessity of quality improvement for tax collection andadministration in our country, including the connotation andcharacteristics of the description of quality of tax collection andadministration, reasoning the necessity to improve the quality of thecounty tax collection and administration in our country from five aspectsPart III: The current problems of the tax collection andadministration in our country: it fully shows the current status of qualityof the county tax collection and administration in our country, and try toseek for the five major problems affecting the county tax collection andmanagement quality of China. I use commerce enterprises in Alxa LeftBanner as an example for demonstration.Part IV: Ways to improve the quality of tax collection andadministration in our country. From system design, assessmentmechanism, business process, personnel training and so on, I will putforward some proposals, explore some simple and effective ways toimprove the quality of the county tax collection and administration in ourcountry.Part V：Case analysis. By taking the concrete industry tax collection and administration in Alxa Left Banner as an example and combining theactual situation, some specific tax reform practice will be put forward.With the syncretism of world economy, we have gradually integratedinto the world economic system. Thus we will face new problems in ourcountry’s tax collection and administration. Therefore, in the face ofChina’s current economic situation and economic development, we mustchange ideas and renew our ideas. We also should puts forward newmethods to solve the new problems, basing on our national conditions inorder to perfect our country’s tax collection and management system inthe process of constant practice.