Research On Tax Collection And Administration Of Basic Level National Tax Authorities

So far our country has experienced many significant tax system reform, the reform of tax collection and administration also follow, complement each other, gradually achieve the collection and administration patterns of transition between the old and the new and continuously improve. Deepening the reform of tax collection and administration as the important content of deepening the reform of the fiscal and taxation systems comprehensively, profound changes, crack restriction is dealing with the tax collection and management quality, and the effect of ascension deep-seated contradictions, to better promote the scientific development of the economic and social, display the function of tax is one of the important measures.Along with our country reform and development of socialist market economy and the new situation of economic globalization, as well as the development of information technology, the number of domestic enterprises and scale continues to grow, both in the enterprise management mode, organizational form and the economic nature of ways, all show the trend of diversification. At the same time, the Chinese government continues to promote the reform of administrative system. Adapt to the new situation, the state administration of taxation on the basis of the early stage of the professional management reform, clear in the next round of how to scientifically carry out the thoughts of the reform of the collection and management. Is built on the premise of clear away the rights and obligations and to risk management as the guidance, on the basis of professional management, with the key tax source management information to support the modernization of tax collection and administration system. It is in the state administration of taxation collection and management reform train of thought, under the guidance of Heze peony district IRS in 2015 for the collection and administration reform has made the positive exploration. So far, the reform has made a year. Along the problem this paper,theoretical research and practical analysis, scheme design research train of thought, mainly adopts the research method of theoretical research and case analysis. From the analysis of the background of deepening the reform of tax collection and administration, based on the Heze peony district IRS tax collection and administration reform practice, analysis the peony district results and existing problems of tax collection and administration reform.From the Angle of classified management, at the same time, explore to adapt to our country present stage grass-roots work needs the national tax authorities on tax collectionand management mode, proposes countermeasures and Suggestions to perfect the national tax authority at the grass-roots level tax collection and administration, to promote the development of tree peony district IRS tax collection and administration work and implemented the collection and administration reform, has the reality guiding sense.Paper is made up of the following five parts:The first chapter, introduction. In this chapter introduced the paper selected topic background, research significance, research progress and existing research results at home and abroad, research ideas and research methods.The second chapter, the theoretical basis of tax collection and administration. This chapter is divided into two parts, respectively introduces the related concepts of tax collection and administration as well as the general theory. For tax collection and management, elaborates the meaning and characteristics of tax collection and administration mode, this paper introduces the performance management theory,information asymmetry theory, process reengineering theory and the influence of the theory of tax collection and administration, as to lay a theoretical basis for thesis writing.The third chapter, Heze peony district IRS tax collection and administration reform practice. Introduces the practice of the collection and management reform in Heze peony district IRS, including before the reform of tax collection and administration of the instructions, institutional reform and responsibility a series of reform practice; From six aspects summarizes the peony district IRS achieved preliminary results in the collection and management reform, and the peony area the challenges faced by the tax collection and administration reform.The fourth chapter, the IRS authority for tax collection and management problems and the reasons. Respectively from institutional setup and personnel responsibilities, access to information analysis in three aspects: the problems existing in the current national tax authorities at the grass-roots level, and the cause of the problem carried on the thorough analysis, mainly include: administration law revision has not been completed, the top design is not clear, the cadre is still not modern idea of tax collection and administration,tax legal system is complete, the cadres, old age human resources needs to be optimized,level of human resources can not meet the needs of the reform, and so on.The fifth chapter, Suggestions on perfecting the tax authority at the grass-roots level collection. On the basis of the practice at the grass-roots level, respectively from the administration according to law, classified management, professional management, risk management, information support system, law enforcement and supervision mechanismand so on also puts forward several Suggestions on perfecting the tax authority at the grass-roots level collection.