Study On Tax Collection And Management Problem Of Jianyang Internal Revenue Service

Tax collection and management problem is an important subject of research on taxation theory and development history of tax system. Due to long been influenced by planned economic system, basic-level tax authorities in China are generally lacking of systematic and comprehensive recognition of tax collection and management problem. Internal revenue service (IRS thereafter) of Jianyang City is a basic-level institutional framework of national tax system of Sichuan Province and has begun to successively undertake reform task of tax collection and management of national tax system of Sichuan Province since2008, which has obtained certain breakthrough in aspects of taxation service and tax source specialized management, has been elected as demonstrated bureau of "Normalization and Standardization" of collection and management service of national tax system in Sichuan Province in2010and titled as experimental field of innovative transformation of collection and management service of national tax system in Sichuan Province in September2011, which is of classical representative significance in basic-level tax authorities. Along with a series of works of collection and management reform and "Change from Business Tax to Value-added Tax" implemented throughout the whole country, Jianyang IRS is confronted with unprecedented challenge, but it still has some problems such as tax source management not in the place, poor performance of tax collection and management and low level of informationalized collection and management affecting quality and efficiency of tax collection and management remain to be solved.By adopting methods of combination of normative research and empirical research, combination of comparative analysis and ratio analysis and connection between theory and practice, starting from theory of tax collection and management, and conducting in-depth research on existing problems in basic-level tax collection and management in combination with specific circumstance of tax collection and management of Jianyang IRS, which is of important theoretical and realistic significance. One is to prompt basic-level tax authorities and tax staff to change ideas and guided work of tax collection and management by scientific concept of tax collection and management; second is to enrich theoretical research on tax collection and management so as to provide a reference for continuous propulsion of reform of basic-level tax collection and management; third is to analyze the problem existed in basic-level tax collection and management and offer improvement suggestion in combination of reality so as to further improve level of basic-level tax collection and management.Research contents of this paper mainly have seven parts:The first part is the introduction, which mainly includes research background, significance, research summary of foreign and domestic relevant literatures, research thought and method, innovation and deficiency of the paper.The second part is the elaboration of relevant theories, mainly including major theories of tax collection and management and related concepts of tax collection and management.The third part is about the current status of tax collection and management of Jianyang IRS, including political and economic environment, administrator status, and organizational tax revenue status and running condition of tax collection and management work in recent years.The fourth part is the analysis of major problems existed in tax collection and management of Jianyang IRS.The fifth part is the reflection and suggestion on improvement of tax collection and management work of Jianyang IRS.Basic-level tax collection and management stays at the starting link of the whole tax collection and management work and plays a conclusive role in overall work of tax collection and management. To solve existing practical problems of basic-level tax collection and management and establish tax collection and management in accordance with China’s national situation and adaption to law of market economy, it has to combine with specific circumstance, start from various links affecting tax collection and management work, deeply analyze existing problems and causes, exploringly propose improvement measures and methods and continuously summarize and improve in practice through using international advanced experience as reference. This paper takes Jianyang IRS as representative of basic-level tax authority, analyzes of current status of basic-level tax collection and management from several aspects such as tax source management, operation of tax collection and management, informatizationalized management level and tax collection and management governance, and specifically puts forward with several suggestions on improving effectiveness of tax source management, optimizing operation mode of tax collection and management, promoting informatizationalized management level and intensifying governance work tax collection and management. In improvement suggestion of optimizing operation mode of tax collection and management, it applies method of process reengineering to card business process of tax collection and management currently in effect of Jianyang IRS, striving to make business operation of various links of collection, management and inspection in the process of tax collection and management become smoother, work of basic-level tax collection and management gain effective improvement.