Study On Problems For Tax Collection And Management In State Taxation Bureau Of Lechang County

In this paper, it takes the IRS of Lechang County as samples to analyze the tax collection and management of grass-roots revenue. The status quo- the problem- the experience of developed countries- improving measures as four levels in this paper is recommended. Introducing the IRS tax collection and management status of Lechang City, it mainly introduces the institutional settings, sources of tax revenue distribution, administration of projects and personnel. The problems of tax collection and management in Lechang City as A key chapter in discussed from four perspectives: the lower tax collection efficiency, the weak sources of revenue management, inadequate application of the information of IRS and incentive reward mechanisms. The experiences of developed countries and regions in tax collection, mainly from the tax rigorous scientific collection and management system, extensive tax collection computer application, severe tax penalty system in place and the quality and efficient tax service, introduces from the United States, Canada, Germany, Japan and other developed countries. And finally, it puts forward a five-point proposal to improve the measures: Strengthening sources of revenue management, improve application collection efficiency efforts, highlighting information management, improve the quality of grass-roots tax officials, the establishment of an effective incentive tax incentives and the strengthening of its harmonious relationship between tax collectors and taxpayers.