Research On The Impact Of The Reform Of The Commercial System On Tax Collection And Management And Countermeasures

The reform of the commercial system is an important measure taken by the Chinese government to transform government functions,streamline administration,delegate power and strengthen regulation.The reform of the commercial system mainly includes two aspects: first,the transformation of the industrial and commercial registration system,namely the promotion of the registered capital subscription system,the "integration of multiple certificates","one license one code" and other reform measures;Second,the innovation of market supervision mode.The "double random,one open" market subject inspection mode and credit supervision mode have provided effective measures for the market supervision departments to strengthen the on-going and post-event supervision.The reform of commercial system reduced the threshold of market access and greatly stimulated the market vitality.In the process of reform,it had a certain impact on the tax collection and management mode.The original legal system of tax collection and management,tax collection and management mode as well as the design of post responsibility showed some defects.This paper uses literature research,comparative analysis and instance method,based on the theory of tax compliance,the new public management theory,tax risk management theory,the system overall introduces the content and meaning of the commercial system reform,and analyzes the commercial system reform in the process of advancing,the current a series of changes and the impact on tax collection and administration work.Combining with the actual work and investigation,this paper selects relevant data of binzhou city,and proposes measures to improve the quality and efficiency of tax collection and management in order to cope with the impact of the reform of commercial system from the aspects of the construction of tax legal system system,the innovation of tax collection and management mode and the optimization of post responsibility system.