Studying The Problem Of Wuhan Local Bureau’s Tax Collection And Management Specialization Reform

With the rapid development of economic, great changes have taken place in the tax source of our country’s tax revenue, the number of taxpayer is Increasing every year, business practice become ever more diverse, and the line of business involve more extensive, the things that involved tax become increasingly complex. Along With social progress and strengthen service type government, the legal consciousness and right-protection awareness of taxpayer constantly update, so, the tax service are becoming increasingly diversified. All of these have set new demands for tax collection and management. However, as tax department, collection and administration strength is very limited, and the traditional way of management style can’t keep up with the development of expanding taxpayer. Facing the revenue management’s big change, it is urgent for us to change the tax collection and administration specialization reform, and build a sustainable tax collection and administration model.Take the Wuhan local bureau, for example, this paper could be divided into five parts:the first part describes the background of the tax collection and management specialization reform, and introduces the situation of foreign tax management and the gap between our country’s tax management level and the foreign’s. The second part introduces our country’s tax collection and management and some provinces which pursue reform in advance. The third part shows the measures of the tax collection and management specialization reform, the reformation, the problem and reason that occur during the process of reform. The fourth sections further deepen the measures and suggestions of the tax collection and management specialization reform. The five sections as conclusion, pointed out the lack of study and some problems which needed to be further investigated.