Research On The Tax Collection And Management Problem Of Manzhouli IRS

Tax revenue is a specific way with a country depend on national public power to organize financial income,adjust social economic,supervise and admin social and economic activities which functions in country's economic life and social civilization. Tax collection and management is the main way of national tax revenue in tax work. Therefore, tax collection and management is a key point of tax work. Grass-roots tax collection and management is in the initiative part of the tax collection and management work,plays a decisive role for global tax collection and management work. Manzhouli town IRS ranked top income scale among Inner Mongolia national tax is a grassroots organization. It started to undertake the national tax system reform of tax collection and management tasks in recent years and achieved in taxation service and tax professional management fields. As the advancement of replacement the business tax with a value-added tax, the economic situation and industrial structure of Manzhouli town underwent unprecedented changes, tax collection and management work faces unprecedented challenges.In this background,the thesis is about to discuss the problems of Manzhouli town IRS tax collection and management. This thesis introduces the profile of Manzhouli IRS tax collection and management by analyzing the economic development situation. It also studies the valuable practices of tax collection and management in pilot province, such as Guangdong,Shanghai and Hunan, finally, proposes countermeasures and suggestion on executing collection and management in Inner Mongolia tax system. Under this mode, the problem of tax collection and management could be improved, the tax cost could be reduced and a better service for taxpayer could be provided.