Exploring The Innovation Path Of Jixi City's Local Tax Collection And Management System Under The Reform Of The Camp

The reform of tax system is a fiscal policy adjustment for the country to adapt to the development of socialist market economy.At present our country's local tax system has not been built up,and no ready-made model is available for reference,so reform is tentative,in the process of reform must face all kinds of problems to be solved.The author jixi land tax system in heilongjiang province based on the collection and management system development present situation,from the basic concept and theory of modern tax collection and administration system reform process in China is discussed,on the basis of theory of many experts and scholars at home and abroad research results,some basic theory,especially from jixi land tax system,personnel,organization setup and function division of labor,multiple levels of the status quo of the current tax collection and administration in the region has carried on the comprehensive analysis,find the fundamental problems which restrict the development of the regional tax reform,and puts forward countermeasures and Suggestions.This paper mainly consists of six parts,the first part is the introduction of the full text,the author puts forward the background,purpose and significance of writing,and discusses the domestic and foreign research problems and development trends.The second part is to put forward the basic concepts and theories,and systematically discuss the development and reform of modern tax system in China.The third part focuses on the analysis of the personnel structure,functional division and institutional norms of the land tax system in jixi city,especially the development of tax collection and management system.The fourth part on the basis of analyzing the present situation,proposed the problem from four aspects,including personnel,organization setup and the legal system and informationization level,and has carried on the reason analysis from the deep level;In the fifth part,based on the problems and reasons,the corresponding countermeasures are expounded from four aspects.The sixth part summarizes the full text.Research of this paper is theoretical,but the author as a staff of land tax system,in the practical work experience and saw a lot of problems,this is inevitable,in the reformprocess in solving is gradualism and hope to provide reference for jixi land tax collection and administration system reform.