After The “reform Of The Camp”, The Tax Collection And Management Of The State Taxation Bureau Of Daishan County

Under the current economic system of our country,the core of tax management is tax collection and management.Meanwhile tax collection and management is the necessary path to realize the expected tax management objective.Only by establishing a set of complete tax management system can the goal of tax management be achieved.For a long time,due to that our system lacks the guidance of relevant theories and the related system is not perfect,there are great differences between tax reforms and the anticipated effect,and tax collection and administration mechanism has low efficiency.This situation is caused by a substantial waste of manpower and material resources in the implementation of tax collection,and that it is difficult to give full consideration to the interests of the taxpayers and other issues.Although the related policies of our country have become increasingly mature,the problems still exist.One of the most important reforms on turnover tax in our country since 1994 is to replace traditional business tax with VAT,which is to change the traditional business tax into value-added tax.The implementation of this policy greatly reduced the tax burden of the people.In terms of domestic enterprises,the implementation of the policy "replacing traditional business tax with VAT" not only reduced the tax burden of enterprises,but also improved the ability to cope with the impacts of risk.Practice proves that the implementation of the policy "replacing traditional business tax with VAT" is the major milestone on the way to the tax reform in our country,and has lasting profound strategic significance.After the implementation of the policy "replacing traditional business tax with VAT",in this article we conducted theory research fully on the implementation of this policy in Yanshan County and its effect.With clarified theoretical basis of research,in this article we made full analysis and research on the development and present situation of tax collection and management at home and abroad,and after theoretical analysis and research on the actual situation of Yanshan county,clarified the present situation of tax collection management in Yanshan county and the problems faced in the process of development,seeking solutions and ways from scientific perspectives.In this article,through further sufficient theoretical research on implementation and effect of the policy "replacing traditional business tax with VAT" in Yanshan County,the following problems were firstly discovered in the actual process of tax collection management in Yanshan County: low collection efficiency,weak foundation for tax sources management,lack of professional knowledge,lack of strong supervision system,and tax collection and management system in conformity with the reality;secondly,the factors that affect tax mechanism mainly include domestic institutional factors,professional level of tax personnel,the degree of perfection of the system,and so on.According to the actual situation of Yanshan county,we arrived at the following causes for problems in the process of tax collection and management: firstly,the collection and management system defects;secondly,the lack of powerful supervision system;thirdly,the low professional degree of tax personnel and poor compliance of taxpayers.At last,by summarizing the domestic and foreign relevant successful experience,this article put forward countermeasures and suggestions to perfect the tax collection management in Yanshan County,seeking a road for tax collection and management reform conforming to the actual situation of Yanshan County.