Analysis Of Tax Modernization Based On Public Management

CPC the third Plenary Session of the 18 th CPC Central Committee pointed out: and creativity,the first breakthrough to actively promote comprehensive reform,and deepen tax reform made a comprehensive deployment for tax reform pointed out the direction.Tax is the foundation and important pillar of national governance,scientific tax system is to optimize the allocation of resources,maintain market unity,promote social justice,to achieve long-term security system.Tax is an important part of national governance system,tax modernization is an important part of public management.How to coordinate the requirements of the overall reform and the modernization of national governance ability,actively and steadily carry out tax reform and promote the modernization of tax system,is a huge proposition.Overall,the tax reform and tax system modernization should obey and serve for the modernization of national governance and comprehensive reform of the overall situation,it can be used in the framework of China's overall reform,to ensure the track;and fully exert its enthusiasm,initiative and creativity,the first breakthrough to actively promote comprehensive reform.To sum up,is to grasp the direction of tax reform,intensity and rhythm.In view of this,it is necessary for us to study the modernization of tax collection and management from the height of the modernization of national governance capacity,and to explore the way to improve the capacity of tax collection and management.2015 "NPC and CPPCC" period,Premier Li Keqiang first mentioned the "Internet plus" strategy and implementation plan,in this new field,almost all industries have begun in-depth thinking and practice."Internet plus" the background is just in the eighteen Grand National Party governance modernization opportunity,this is the reflection of "Internet plus" to achieve the organic unity of modernization,is the product of the times.With the depth of integration of the Internet and economic society,the new format innovation power profound influence and change all aspects of life.In the "Internet plus" era under the impact of the wave,the reform of tax administration is endowed with the times,the implementation of the "Internet plus" action plan is to promote a new round of tax reform,an important way to enhance the ability of Tax Governance modernization.This paper describes the basic connotation of the modernization of tax collection and management,based on the "Internet plus" concept and "Internet plus the industry innovation,the real challenge to the tax management of" Internet + "and" replacing business tax with value-added tax(VAT)"economic background,the status of tax collection,analysis of China's current tax collection restricting factors,from domestic and foreign advanced tax management concept and practice,explore the path to achieve the modernization of China's taxation.