Research On Improvement Of Local Tax Collection Rate In Tianjin

Strengthening tax collection and management is the local tax department’simportant duty. One evaluation index of their performance is the tax rate. Research onimproving tax collection rate problem to increase revenue, promote the sources ofprofessional management and enhance the publican’s tax compliance degree is ofgreat significance. In recent years, by a series of measures the rate of tax collection ofTianjin Municipal Local Taxation Bureau improves. But some problems in the modeof tax collection and management, quality of personnel and information technologystill affect the increasing of tax collection rate. How to combine the ongoing reform oftax collection and management, perfect relevant policy and institutional mechanisms,improve the degree of forward-looking and improve the tax collection rate is a majorissue of Tianjin Municipal Local Taxation Bureau.This paper consists of six chapters and focus on research on improvement oflocal tax collection rate in Tianjin. Chapter One is an introduction and Chapter Two isabout basic theory. Local tax collection and management reform of Tianjin in recentyears and tax rate of Tianjin Municipal Local Taxation Bureau using the differenceanalysis model are analyzed based on the basic theory in Chapter Three and ChapterFour. Analysis of the main contradiction and question to improve the efficiency oflocal tax collection and management of Tianjin is done in Chapter Five. On this basis,Chapter Six is about solution. By innovation of the tax collection and management,strengthening the main categories of taxes management, developing informationsystem of tax collection and improving tax professional operation mechanism, highertax rate can reach in Tianjin Municipal Local Taxation Bureau.