Research On Local Tax Collection And Management In H City

Tax,as the main source of national fiscal revenue,reflects the national sovereignty and state power.In 1994,tax reform is implemented in China.The tax revenue is divided into central tax,local tax and shared tax,according to the kinds of tax.The institution of tax collection and management is divided into national and local tax bureau.Whether the local tax bureau,as an organ of local tax and a part of central tax and shared tax collection and management,does the tax collection and management work well,will have an important impact on the local tax compliance of taxpayers.This paper studies the work of local tax collection and management in H City.The main purpose of the study is to improve the degree of tax compliance of taxpayers,through doing a good job of local tax collection and management in H city,to realize the effectiveness of tax collection and management,to form a good atmosphere of paying tax according to law honestly in the whole society,to increase national tax revenue,to achieve the optimal allocation of resources.Based on the theory of relationship between tax collection and tax compliance,this paper firstly studies the tax collection and management measures taken by the Local Taxation Bureau of H City and the effect of it,by interview,questionnaire and data collection.Secondly,according to the result of interview and questionnaire,it analyzes the problems of and reasons to the work of local tax collection and management.Finally,by drawing lessons from the good experience of tax collection and management in other areas of China,this paper draws up improvement measures of local tax collection and management in H city.Through research,the main problems of tax collection and management are: management on the individual industrial and commercial households is not in place,the collection and management standard is not detailed enough,tax monitoring is not timely,administrative penalty standard is not different,administrating tax according to law can not be fully realized,etc;the causes contain environmental factors,the subject and the object of tax collection and management factors.Based on the problems,it is suggested that the local tax bureau of H city should improve the work of tax collection and management in the following aspects: consolidating the basic information of tax collection and management,improving the pertinence of tax publicity,perfecting tax specialization management,giving full play to the role of tax agency,constructing social comprehensive taxation network.