Optimization Of Tax Collection And Management Mode Of New Tax Institutions Based On Zhejiang Practice

Since the founding of the People's Republic of China,China's tax collection and management model has been continuously optimized and perfected with the development of the economy and society.The tax-sharing fiscal system reform in 1994,the pilot project of BT to VAT from May 1,2016 and the merger of the state tax and local taxation organizations under the provincial level which was launched at the first meeting of the 13 th National People's Congress on March 13,2018 are all aimed at promoting China's economic and social development and stimulating the enthusiasm of local governments.At the same time,the change of tax system has promoted the evolution of tax collection and management mode.Under the background of the deepening reform of tax collection and management system and the merger of tax authorities at all levels,the original state tax and local tax collection and management institutions and the corresponding collection and management mode are no longer adapted to the reform and development,and need to be reconstructed as soon as possible.Zhejiang Province is one of the most advanced provinces in China's economic development.It has certain representativeness and particularity in the fiscal and taxation system.How to find out a new mode of collection and management that meets the new requirements of the new era and new institutions as soon as possible is the most important task for the tax authorities of Zhejiang Province.This paper mainly focuses on the topic of how to continuously optimize the tax collection and management model of Zhejiang under the current situation.By using the methods of literature research,statistical analysis and investigation,this paper studies the relevant theoretical basis of tax collection and management,the reform process of tax collection and management model in China,the development of tax collection and management model in Zhejiang Province and the current round of Zhejiang Province.The present situation of tax system reform is studied and the conclusion is drawn that there are still many deficiencies in the new tax collection and management mode of Zhejiang Province in terms of functions,staffing,information development,the construction of natural person tax and fee system and cooperation with external departments.On this basis,combined with foreign advanced practices and experiences,the existing tax collection and management mode should be improved.At the same time,it gives five policy suggestions,such as clarifying the functions of internal organizations,rationally arranging personnel,promoting the using of credit information and IT and perfecting the natural person tax and fee collection and management system.