The Practice And Exploration Of Reform Tax Collection And Administration System Of Municipal National Tax Department In The New Period

Tax modernization is an important connotation of national governance capacity and modernization of governance system,one of the most important factor to measure which is revenue collection and management ability.The municipal taxation departments are at the critical link of four revenue offices,including central,provincial,municipal and county authorities,and their collection and management capacity is directly related to the development of the tax function.In a modern age,China's economy is moving forward in higher level of patterns,better division of labor and abundant reasonableness of structure.During this process,the contradiction has been more obvious and serious,consisting of the existing revenue collection and allocation of resources,the level of information technology,the intensity of tax sources control,the ability to pay taxes,the explosive growth of taxpayers,complex tendency of tax-related business and increasing risk of law enforcement.In consequence,it is extremely urgent to further deepen and improve reform of revenue collection and management system,hoisting the ability of municipal tax departments to cope with tax source scale,environmental management and information technology revolution.Combined with the theory of revenue collection and management,this paper expounds the experience and problems of China's tax collection and management reform which is sampled in National Tax Bureau of Wuhu,analyzing the characteristics and shortcomings of the current collection and management system and summing up contradictions existing in the overall thinking,practice and implementation of primary-level collection and management system reform.Furthermore,the essay puts forward some suggestions on the promotion of resource-institution distribution,facilitation of taxation service,application of big data as well as improvement of collection and management efficiency.In other words,these recommendations areoptimum proposals based on collection and management mode in Wuhu,thus providing reference for its revenue reform for Wuhu along with other municipals in the future.