Study On "Handling Before Checking" New Tax Collection And Management Mode

Tax collection and management is the core and key of tax levy work. The full exertion of taxation’s function needs to be realized and guaranteed by tax collection and management. Tax collection and management is influenced and restricted by both inner environment and outer environment. From the perspective of inner environment, tax collection and management resources are limited and the information between the tax collectors and the taxpayers is asymmetric, while trying their best to offer common services to taxpayers, tax authorities can only use limited tax collection and management resources to those high-risk taxpayers and circles, and constantly improve service and execution efficiency. The constant movements, changes, developments and mutual interactions between the collectors and the payers are sure to require tax authorities to constantly innovate their ideas, independent mechanisms, systems and optimize their configurations. From the perspective of outer environment, this consists of political environment, economic environment, law environment, and technological progress, etc.. The changes of tax collection and management outer environment breaks tax collection and management dynamic and static balance, and lead to lots of contradictions and problems. In return, contradictions and problems must be solved through reformation, which, hence, becomes the fundamental driving force to establish new systems and form new balance. The innovation of tax collection and management is endless, while the reformation of tax collection and management is the eternal theme of tax levy work.In July,2010, in the grand background where State Administration of Taxation required to deepen the reformation of tax collection and management system, Wuhan Wuchang District Local Taxation Bureau launched a professional management reformation, and initially implemented a new tax collection and management mode, that is,"handling before checking".With strengthening mutual trust between the collectors and the payers as its foundation, with improving taxpayers satisfaction and compliance as its goals, with returning rights and responsibilities to the taxpayers as its orientation, with front-placing tax-related affairs, optimize tax-handling procedure, reducing tax-handling links, and improving service efficiency as its contents, this mode is of great foresight, systematicness, and operability. Such a creative measure was promoted throughout the whole city due to its remarkable effects, and it also becomes a business card created by Wuhan Local Taxation Bureau to the whole China.Three years ago it was put into use in Wuchang District Local Taxation Bureau, this "handling before checking" new tax collection and management mode generally runs smoothly, but there are still something to be improved urgently, which can be concluded as follows:the organization structuring of the "handling before checking" is to be improved, the post responsibilities of the "handling before checking" is to be made clear, the information support system of the "handling before checking" is to be upgraded, the evaluation system of the "handling before checking" is to be optimized, the connection between "handling first" and "checking later" is to be enhanced.According to these problems, this paper will put forward related recommendations and countermeasures from the perspectives of constructing "handling before checking" organization system, constructing "handling before checking" post responsibility system, constructing "handling before checking" technology guarantee system, constructing "handling before checking" evaluation system, and enhancing the connection between "handling first" and "checking later", and this paper will also make a predict for the development trend of this new tax collection and management in order to further push the improvement and upgrading of the tax collection and management mode in Wuchang District Local Taxation Bureau, and promote all work in this bureau to a better development.