The Problems And Suggestions Of Xi’an’s Tax Administration

With the rapid growth of economy in recent years, the scale of tax gradually expands, while the number of taxpayer increases and their forms become diversity, these factors all increase difficulties of the tax administration, so that the tax administration reveals many deficiencies. Xi’an is as the leader of economic development in northwest region, since the implementation of the western development strategy, its tax scale and tax revenues are growing, but compare it with some developed eastern and central cities, it still has a large gap. This article uses Xi’an as an example, adapts methods of document analysis, comparative analysis and case analysis, to analyze the existing problems and reasons of Xi’an current tax administration, and also establish the tax professional administration model for Xi’an. These aim to promote the improvement of the quality of tax administration and the full implementation of the tax professional administration model in the northwest region.Firstly, this article uses the method of literature research to collect and summary the literature about domestic and international tax management, so that we can fully understand the process of domestic and international tax administration’s reform and their practical experience, and compares some developed countries and provinces’approaches of tax administration reform, draws on their advanced ideas and experience, to provide some suggestions for Xi’an’s tax administration reform. Secondly, I analyze the present situation of Xi’an’s tax administration from tax information construction and the situation of tax professional management and so on, in addition, I combine with my practical work experience, to find the problems of Xi’an’s tax administration and the reasons. On this basis, I build the model of Xi’an’s tax professional management from four aspects those are tax sources management, tax information construction, tax risk management and tax services. Finally, I make the corresponding policy to ensure the full implementation of Xi’an’s tax professional administration from the formulation of tax regulations and the set of functions.Overall, the tax administration of Xi’an still has many problems, for example, the level of tax information is low and the quality of tax services is poor and so on. Which lead to these problems are the lack of perfect tax administration system, the low ability of tax staff and the backward concepts of cadres. Now, accelerating the reform of tax administration and establishing a corresponding tax professional administration model for Xi’an is an inevitable road to promote the quality of Xi’an tax administration. This has a great significance for perfecting the theory system of our tax professional administration and deepening the construction of our tax professional administration theory, it also provides an important theoretical and practical guidance for the improvement of efficiency of tax administration in Northwest region.