Research On The Tax Collection And Management Of G County Local Taxation Bureau Of Hebei Province

In recent years,the economy in G County of Hebei Province has achieved relatively fast development and newly-established enterprises have sprung up rapidly,making higher requests for G County Local Taxation Bureau.G County Local Taxation Bureau encounters many problems in the course of practical tax collection and reformation,and especially after the Change from Business Tax to Valued-added Tax is implemented throughout the whole county,tax collection and management faces greater difficulties.Facing this subject,doing an in-depth research of the problems that happen during tax collection and management of G County Local Taxation Bureau,analyzing the pros and cons,and putting forward proposals of great practical value combined with the fact,has a certain realistic significance to the basic-level tax collection and management ever since the Change from Business Tax to Valued-added Tax.This paper summarizes the problems met in tax collection and management of G County Local Taxation Bureau,such as the deviation from tax collection and management,the unsound assistant mechanism of tax collection and management,tax collection and management not in place,the unsatisfying needs of institution settings and personnel system,the lacking in efficient methods of tax collection and management and so on,under the guidance of the new public-relation theory,the efficiency theory of tax collection and management,the compliance theory of tax collection and the risk theory of tax collection.Afterwards,the causes of these problems are needed to be analyzed,mainly including the update of tax collection and management not in the place,the establishment of tax-related institutions not perfect,the shortage of Household-management System itself,the institution settings of tax collection and management and human recourse management system not sound,facilities and technologies of tax collection and management falling behind and so on.Last,proposals are put forward in order to improve the problems in tax service,tax management,tax inspection and personnel management of G County Local Taxation Bureau;the proposals are as the followings: changing the concept of tax collection and management,perfecting the mechanism of tax collection and management,improving the modes of tax collection andmanagement,adjusting institution settings and standardizing personnel system,increasing investment in economy and personnel,and innovating the ideas of tax collection and management.