Research On The Problems And Countermeasures Of Hainan State Tax Collection And Administration Reform

The Third Plenary Session of the 18th CPC Central Committee called for deepening the reform of the fiscal and taxation system and improving the tax collection and management system.The Third Plenary Session of the 19th CPC Central Committee made overall arrangements for comprehensively deepening institutional reforms.How to construct a modern tax collection and management system has become an important issue in the current tax administration reform.First of all,this article summarizes the successes of Hainan's national taxation in the implementation of the reforms of the inspection system,the risk management,and the joint taxation model of "one window,one machine,and one machine." The Hainan national tax has been supported by the basic theories related to the tax administration reform.Based on the national tax authority satisfaction survey and the Hainan Provincial National Tax System Satisfaction Survey results,the current status of Hainan's national tax authorities,job responsibilities,collection and management resources,taxation experience and other issues are looked for.The reasons for the taxation reform of Hainan's national taxation are analyzed from the aspects of the tax legal system,the tax collection and management operation mechanism,the tax credit level,and the taxation environment.Second,from the aspects of the protection of foreign tax collection systems,the guarantee of tax collection and management system,and the guarantee of the tax collection and management operation mechanism,we should learn from the mature experience,and at the same time,optimize the system of tax administrators,shift to risk management,build tax credit systems,and shift to hierarchical classification and management.The tax collection agency has set up flattening and advanced "Internet + government services" with reference to the advanced practices of other provinces in China.Finally,it proposes to reconstruct the new tax collection and management model of"taxation service + risk management",To clarify the rights and obligations of both parties,Build a modern tax collection and management system based on taxation big data and using "real-name tax system + classification and classification + credit score + risk management" as the core.Based on the theory of tax compliance,clarification of the relationship between the two parties' rights and responsibilities,the legal rights and obligations of the two sides will be determined in accordance with the law,and the taxpayers will fully declare themselves.It is proposed to cancel the system of failing to report on time and on time,fail to pay tax on time,and cancel non-payment.Normal households shall determine the management system and cancel the fixed quota system for individual industrial and commercial households.Based on the flat organization setting theory,according to the local characteristics of Guanshi County in Hainan Province,according to the new tax collection and management model of "taxation service + risk management",vertical compression of levels,horizontal integration of departmental functions,give full play to the unique administration of Guanshi County in Hainan Province.Jurisdiction over the advantages of the model to construct a flattened,specialized and substantive organization of Hainan's national tax system.The specific approach is to abolish the sub-bureaus of the county and municipal bureaus and district bureaus,and to realize the substantive and professionalization of the county(city)bureaus.We will integrate Haikou,Sanya District Bureau and other city and county bureaus to set up departments and set up a comprehensive administrative section,a taxation service section,a risk management section,and a tax source management section.Based on risk management theory,restructure tax administration operation mechanism,abolish taxation administrator system,redefine duties of tax management personnel,and promote the transformation of tax administration personnel from "fixed management and management of each task" to "different responsibility and classification management".The tax administrator's position is divided into 7 members(posts),namely taxpayers,tax analysts,tax investigators,tax inspectors,tax assessors,tax inspectors,and legal affairs staff.