Research On The Countermeasure Of Improving The Level Of Tax Collection And Management On Basic Level Or Lixian County

Along with the establishment and perfection of the socialist market economy, various taxrevenue systems gain their perfection one after another and the income of revenue keepssustained growth. There is no denying that the strengthening of the tax collection andadministration is one of the very important factors of the tax revenue growth. The civilservants, who work in the primary level and the front of the tax collection and administration,are playing a more and more important role in the area of Fiscal and economic. Under thiscircumstance, the tax collection and administration of Lixian County gains dramaticimportation. All the departments intensify the measures of tax collection unceasingly andmake concerted effort. They also implement the plan to reverse the situation that the taxrevenue decline resulted by the pollution governance. Therefore, the tax collection of thecountry gets new progress and the tax collection presents an increasing tendency year andyear. However, the primary-level tax department of Lixian County has a few weak links in thetax collection and administration such as the low efficient of tax collection, service awarenessneeds to be improved, the tax erosion issues and the restriction of the primary level taxpayment completely still exists and it’s function of organizing fiscal revenue was not in placeperfectly so it has a very high potential of tax collection. Therefore, the implementation ofprofessional management, the exploration of the new tax schema of Lixian County’s taxcollection and administration professionally and the research of the optimism and theperfection of Lixian County’s tax collection and administration institution are have a greattheoretical significance and practical significance for local economic development.Nowadays, with the standardization of socio-economic system and the steady rise insocial and economic level, the tax collection and administration plays a decisive role in theentire development of society. After a phase of exploration, on one hand, the tax collectionand administration of Lixian County overcome the influence of pollution abatement andobtained great achievement. On the other hand, there are a few problems exist. According tothe In-depth analysis of the current situation in this paper, in the theoretical basis that the research done by the relevant theoretical cycle about the tax collection and administration ofprimary-level, the research about the optimization and perfection of the tax collectionmechanism of Lixian County has been done based on the standard that absorbing varioustheories, learn from each other in mutual emulation and reference the advance domestic andforeign experience. Therefore, some countermeasures and suggestions have been made toenhance the level of tax at the primary level：the tax collection and administration systemshould be perfected further to promote the development of local economy；enhance themonitoring system of tax revenue sources, according to concrete measure that strengthen theanalysis of the local economy and the inspection to discover tax sources and find the loopholeto make exactly collect the tax should be collected；apply information technology into the taxcollection and administration perfectly and improve the efficiency of the tax collection andadministration；focus the soft environment construction of the tax collection department,raisethe work ability of the tax collector works in the primary level of tax department, build andperfect the appraisal system； firmly establish the people-oriented idea and serviceconsciousness and theory. Further standardize and perfect the tax collection mode at primarylevel to achieve enforces the law civilly and efficiently, construct a tax stability, highefficiency and well-served civilized primary-level bureau.