On The Difficulties And Countermeasures Of The Local Tax Collection And Administration Reform About Xiangxi Tujia&miao Autonomous Prefecture

Tax collection and administration is the national tax authorities according to thenational tax laws and regulations, strictly in accordance with legal procedures, inaccordance with the law the taxpayer tax payable is confiscated and turned over to thestate of an activity, is an important means to guarantee tax revenue, is also an importantpart of the tax work. With the continuous development of China’s socialist marketeconomy and improvement of tax collection and management become the forefront of theentire tax work and key link. But the current our country, especially in some provinces andcities of tax collection and administration work also has many weak links, and efficiencyof tax collection and administration needs further improvement. This paper mainlydiscusses the xiangxi tujia and miao autonomous prefecture, a local tax collection andadministration system reform and the countermeasure research, construction with highoperation quality and efficiency, meet the local needs of socialist market economy and thebasic national conditions of tax collection and administration mode.This article contains five parts. First part is "introduction", mainly introduced thisarticle selected topic background, research purpose, main methods of the study and theinnovation place. Followed by "taxes and the theoretical basis of tax collection andadministration" part, mainly elaborates the main content of tax and tax collection andadministration. Again is "xiangxi tujia and miao autonomous prefecture, a local taxcollection and management reform present situation analysis" part, mainly introduces thexiangxi tujia and miao autonomous prefecture, where the evolution of the tax collectionand administration pattern, and the xiangxi tujia and miao autonomous prefecture, wherethe achievements of tax collection and administration. Additionally, xiangxi tujia and miaoautonomous prefecture, local tax collection and administration, analyzing problems andreasons existing in the local taxation are pointed out in indications, tube, institutions set upto process paper analyzes, collection and management goal unclear, tax control is notstrong enough, the professional quality of the collection and administration constructionlag, collection evaluation mechanism is not scientific, the tax compliance aspects andcollection means relatively backward, such tax problems and the insufficiency. Again is"tax collection and management reform at home and abroad experience draw lessonsfrom" part, through the analysis and economy in developed countries such as the UnitedStates, Germany, tax collection and administration system, ways and methods, summing up the characteristics of efficient tax collection and administration in the developedcountries, put forward through the reform of tax collection and administration to furtherimprove the level of tax collection and administration in our country, and the current localcollection and management mode in our country. Finally is "advancing xiangxi tujia andmiao autonomous prefecture, the thinking and countermeasures of reform of local taxcollection and administration" section, on the basis of the guidance of the advanced taxcollection and administration and xiangxi tujia and miao autonomous prefecture, a localtax collection and management reform, put forward from the reform of tax collection andmanagement two aspects of basic ideas and countermeasures for deepening the reform.