Study On Problems For Tax Collection-management In State Taxation Bureau Of Suihua City

The tax collection and management is a central element of the taxadministration system. Tax collection and management is the key to achievemanagement objectives. Appropriate tax collection and management systemshould be developed to ensure that the goals of tax policy. Because the theory isnot mature enough and the related tax system is not perfect reasons affecting theeffectiveness of tax collection and management reform in China since the1980s,not the collection and management efficiency is still low.In the process ofcollection and management practice, The high cost of collection, tax riskhighlights, only to consider to facilitate the collection authorities，while ignoringthe objective reality of the taxpayers tax cost, resulting in low efficiency of taxcollection. The tax administration reform in China is still in its perfect stage, isstill faced with some problems in the reform process. In this context, thisarticle has studied the problem of Suihua IRS Tax Collection and Administration.This paper first describes the research background, and combed the researchstatus of the foreign and relevant areas tax collection. This article provides anoverview of the overall condition of the Suihua City IRS Tax Collection andAdministration, This paper analyzes the Suihua City IRS Tax Collection andAdministration problems, and points out the factors that affect the Tax Collectionand Administration, This paper in-depth analysis of the reasons for theseproblems, learn from foreign and the related areas Tax Collection andAdministration experience, attempts to draw inspiration from the experience, andfind directional thinking to solutions to problems. Finally, this paper presentsrecommendations to improve the collection and management of several majorissues that exist in the tax administration in the Suihua IRS.By studying the Suihua City IRS Tax Collection and Administration thestatus quo, this paper analyzes the obtained currently the Suihua IRS TaxCollection and Administration practice in a more prominent problem is the lowefficiency of tax collection and weak sources of revenue collection andmanagement tools lack unreasonable administration system, as well as collectionand management supervision. Studies have shown that the Suihua IRS Tax Collection and Administration by the collection and management system for thecollection and management tools, and administration of cadre ranks and theInternal Revenue collection and management of environmental factors influence.This paper analyzes the Suihua City IRS Tax Collection and Administrationproblems generated, are caused by the environment of collection andmanagement, oversight mechanisms, the collection and management mode,competitive incentives and rent-seeking phenomenon, and levied for the twosides the game such as a number of reasons. Through the experience of Abroadand related Tax Collection and Administration, the obtained for Suihua City IRSto improve Tax Collection and Administration measures.