Research On The Tax Administration Reform Of The Local Taxation Bureau Of H Province

The Third Plenary Session of the 18 th CPC Central Committee made a major strategic plan for the comprehensive deepening of reforms.The 19 th National Party Congress also clearly stated that comprehensively deepening reforms "We must uphold and improve the socialist system with Chinese characteristics and constantly advance the modernization of our country's governance system and governance capabilities.".One of the important contents of comprehensively deepening reforms is the reform of the economic system.The reform of the economic system focuses on the fiscal and taxation reforms.We must vigorously promote the reform of tax collection and management and strive to modernize the taxation governance system and governance capacity.Tax collection and administration is an objective carrier for tax authorities to play a role in taxation and support the effective operation of taxation management system.It is of great theoretical and practical significance to analyze the existing problems and causes in the taxation reform of H provincial tax collection and management,and to explore the countermeasures.This article begins with a literature review of domestic and foreign scholars' research results concerning taxation risk management,tax compliance theory,international taxation administration reform,and new public administration.Then,it briefly reviews the seven major tax administration reforms experienced by the taxation system since the founding of the People's Republic of China,and summarizes and considers the factors that have contributed to the reforms of the previous taxation reform,the law of change,and the direction of development.Then,the article made full use of the new public management theory and risk management theory,and adopted the literature research method and empirical analysis method to study the work practices of taxation reform in H province in the past two years.The specific practice of the tax collection and management reform,that is,the transformation of the tax collection management approach based on risk management,the implementation of taxonomic management by different levels,the optimization of tax services,the establishment of new tax collection relations,and the implementation of performance management and innovative administrative management methods;The problems of the taxation and taxation reform of the local taxation in H province were found: the level of tax risk management is not high enough,the management of taxation of large enterprises is not perfect,the taxpayer's tax compliance is not high enough,and the effectiveness of grassroots performance management is not significant;the third is to analyze the reasons for the problems.That is,the management of tax risk management is not perfect,the concept of taxation management of large enterprises lags behind,the service of tax authorities is not in place,and the taxpayer's lack of understanding,and the implementation level of grass-roots performance management is not enough;Fourth,the proposal to deepen the reform of the tax collection and management of H-provincial land tax is proposed.All aspects of tax risk management,We will improve the taxation management of large enterprises,strengthen the capacity building of tax compliance management,and improve the performance of grass-roots performance management.The article responded to the comprehensive review of the taxation and taxation reform of the provincial government in H province,and hoped to promote the taxation work of H provincial taxation,further deepen the reform of tax collection and management,fully adapt to the current complex and changeable economic situation,and effectively improve the quality of tax collection and management of H provincial land taxation.Tax service level.In addition,it also provides some experience and reference for the upcoming taxation and taxation administration system reform,which has certain reference value.