On Optimizing The Administratioin Of Tax Collection In The Internet Plus Era

The State Council of the PRC issued Suggestions And Guidance on Promoting The Internet Plus in July,2015.It is a sign that the whole nation is taking another new step into the Internet Plus era.As pilots at the forefront of efforts,the tax departments need to get through all the challenges and strike for creative development.In the context of continuous development of the Internet,big data,cloud computing and other technologies,the national tax systems ought to grasp the new opportunities,keep up with the new pace of the times,and work on to improve the tax administration and services.It is also a time for us to re-examine the working process,risk monitoring,internal collaboration mechanisms and so on.At present we mainly focus on the taxation reporting and optimization services based on the computer network,and manage to centralize the tax collection and inspection,what's more,to strengthen the overall management.After reading a number of domestic and foreign researches,the author in this dissertation finds that we still need to dig deeply on the study of administration of tax collection in the Internet Plus era.It must become a hit topic of the taxation reform in the future.This dissertation takes the tax collection and management of Shaoguan City,Guangdong Province as an example to analyze the current situation both theoretically and empirically.The implementation of the Internet Plus concept aims to come up with countermeasures of improving the tax collection and management.To some extent this study significantly tries to enrich the related theories of tax collection and management and inspire more researches on this aspect.In addition to the conclusion part of this article,the full text consists of four parts.The first part is the introduction.It not only elaborates the background and the significance of the study,but outlines the comparative study of the tax collection and management home and abroad.The methodology of this dissertation is also described.In the second part,the basic concept of Internet Plus,tax collection and management are defined and explained in a way.The seamless government and new public service are used as the theoretical basis of this dissertation.The third part summarizes the evolution of the tax collection and management in China,taking Shaoguan Municipal Office,SAT as an example to analyze the current situation,characteristics and achievements,expounds the unique advantages of implementing the Internet Plus concept on the tax collection and management.Later it explores the innovative way of the Internal organization management and the reform of working process,Then it points out the defects and some possible constraints,trying to find out the reasons responsible for the above problems.In the fourth part,the author puts forward some countermeasures of improving the tax collection and management in the Internet Plus era,such as perfecting the job responsibilities,exploring the risk management,strengthening the informatization construction,perfecting the legal taxation systems,raising the tax payment service and carrying out the electronic inspection.