A Research On Optimization Of Local Tax Collection And Management Models In Inner Mongolia

Local tax collection and management is the work of the local tax and a key link in the forward positions, the local tax collection and management is a reflection of the quality and efficiency of the local tax authorities a certain period of time collection and management level of the work of an important yardstick of how to improve the quality and efficiency of local tax collection and management of local tax authorities at every level are facing major problems.Although China has basically realized the "tax returns and optimization services based on a computer network-based, centralized collection, focusing on auditing, and strengthen management" model of local tax collection, tax revenue has increased year by year, but the grass-roots work of the local tax authorities in practice many problems are still exposed and inadequate. Institutions Such as unreasonable TRAS, weak tax collection awareness among taxpayer's rights, tax issues such as inadequate supervision of law enforcement, tax collection and management etc. Problems have a direct or indirect impact on the specific effects of enforcement and implementation.The article is divided into five chapters. The first chapter is the introduction, the main topics outlined the purpose of the study and significance of research at home and abroad, as well as the contents of this paper, the research and research methods. The second part is theory research, mainly of local tax collection and management through the model to define the relevance of the concept on the local tax collection and management of our main content of the local tax collection and management of our basic types of models in science and made the division of tax collection and management models. In the third and fourth part, based on the main contents and characteristics of Inner Mongolia's model of tax collection and management, pattern of tax collection and management of advanced experience are summarized, at the same time, pointing out that the existence of the existing tax collection and management model of the causes of defects and problems. The fifth part is the collection and management through the model of excellence from abroad and domestic, combined with the local tax collection and management of Inner Mongolia's problems, to further optimize the pattern of Inner Mongolia's tax collection and management of specific ideas and suggestions.