Research On Optimizing Collection And Administration Mode Of Yingkou Local Taxation

With the initiation of comprehensively deepening the reform of fiscal and taxationsystem in our country,the tax system of our country has changed,which leads to the new characteristics of the local tax sources structure.In order to ensure that the mode of tax collection and administration is compatible with the tax system and improve the quality and efficiency of local tax collection and administration in Yingkou city,we must strengthen the reform and optimization of tax collection and administration mode.Starting from the work practice of the local tax bureau,this paper investigates and studies the tax source environment,the allocation of human resources,and the tax collection and administration mode adopted by the local tax in Yingkou at the present stage.This paper strives to excavate the problems existing in the local tax collection and administration mode under the current environment,to sum up the experience,and explore the local tax collection and administration mode in line with the actual situation in Yingkou area.In order to achieve the research purpose,the author uses the methods of literature research,comparative analysis,field interview and so on to make an objective and comprehensive analysis of the present situation of Yingkou local tax collection and administration from the angle of strengthening the management of local tax sources and improving the efficiency of tax collection and administration.And also summarized the existing problems in the operation of the current mode of tax collection and administration,and analyzes the causes of the problems.At present,the problems in Yingkou local tax collection and administration are mainly caused by the backward management idea,the unsmooth workflow,the unreasonable setting of the organization,the unreasonable staffing arrangement,the unsuitable management mode and so on.Then through the theoretical research on the tax collection and administration mode and the research and reference of the advanced experience in the reform of the tax collection and administration mode both home and abroad,the paper puts forward the idea of optimizing the tax collection and administration mode of Yingkou local tax bureau.The optimization scheme of Yingkou local tax collection and administration mode is designed from four aspects: renewing management idea,optimizing workflow,classifying management atdifferent levels and categories and establishing tax risk management mode,together with reforming organization structure,then actual problems in the local tax collection and administration can be solved.Some valuable suggestions and reference are good for local tax collection and administration in the future.