| On April 21,2009, Suifenhe, comprehensive bonded zones approved by the state council, which is approved by the state council, the sixth national comprehensive free trade zone, also the only one in the three northeast provinces border land comprehensive free trade zone, is currently in addition to free trade zone in Shanghai, China open the highest level, policy is the best, the most complete of function areas under special customs supervision. Since its inception, Suifenhe comprehensive free trade zone has achieved a lot of gratifying achievements, also formed a certain scale, the radiation lead to the development of the surrounding area, lead the national economic and social development has important significance. Although Suifenhe comprehensive free trade zone has entered a stage of rapid development, and in running years continuously improve, but the enterprises in the area of tax collection and administration of the work is still in its infancy, compared with other domestic several comprehensive free trade zone there is a certain gap. The pace of economic fast forward, cannot fully explain the tax collection and administration work of high quality, local taxation bureau staff in the daily work of tax collection and administration, also has exposed many does not adapt to the new situation, new change, the course of tax collection, to a certain extent, restricted the healthy development of comprehensive free trade zone, this caused the attention of the tax authorities.Based on Suifenhe comprehensive free trade zone tax bureau for tax sources investigation and analysis of the subject, is in the Heilongjiang Suifenhe comprehensive free trade zone under the support of local taxation bureau, through literature reading, discussion, exchange, field investigation and comparison analysis and other research methods to complete the survey work, to survey the major enterprise in research, and through many times to participate in Suifenhe comprehensive free trade zone of the local taxation bureau conferences and interviews with the tax authority related staff, on the basis of analysis, summarized, finally found its existing problems are mainly concentrated in the following four aspects: management difficult sources in the studied area, the tax policy system is flawed, collection for group enterprises have difficulties and the tax service system is not sound in the area. Found that the above problems, based on field investigation and study, combined with the actual case analysis of the causes of these problems; Finally, combined with the development of Suifenhe, comprehensive bonded zones, the proposed tax collection and administration work in how to make the qualitative leap, to targeted Suggestions, finally the function of the Suifenhe, comprehensive bonded zones play incisively and vividly, promote the orderly development of comprehensive free trade zone economy. |