Research On Grass-roots Taxation Administration Of Shandong Province

Along with our country reform and development of socialist market economy and the new situation of economic globalization,as well as the development of information technology,the number of domestic enterprises and scale continues to grow,both in the enterprise management mode,organizational form and the economic nature of ways,all show the trend of diversification.As the field of the tax fund distributed more and more widely.The structure of the tax fund became more and more complex.as well as the mobility and concealing got more strengthened,The difficulty of the tax collecting increased.At the same time,many problems still exist in current taxation administration,such as lack of taxation administration personnel,unreasonable arrangement of departments and backward management technology,resulting in low tax taxation compliance and serious tax evasion.In this regard,"Deepening the Reform of Collection and Administrative Systems of State and Local Tax" was issued by the General Office of the CPC Central Committee and the State Council,in which the general idea of the next step for taxation administration was put forward,namely "promote the depth of integration of service,moderate consolidation of law enforcement and information aggregation adhering to guidance based on the rule of law,performing reform and innovation of state and local tax and playing their respective advantages;make efforts to solve outstanding and deep-seated problems in current taxation administration system;push forward the modernization of taxation administration system and capability,and further enhance the basic,supporting and safeguarding role of taxation in the process of state governance." The grass-roots tax authorities as the direct power to supervise taxpayers to complete taxation shall establish and improve the tax source monitoring,management and service system,in order to improve the efficiency of taxation administration,avoid the loss of tax revenue and create a fair tax environment for taxpayers.In this paper,grass-roots taxation administration of Shandong Province,by using National Tax Authority in Juxian as an example,was considered,and a case study on practice and exploration of State Taxation Bureau of Shandong Province was conducted.The current situation of taxation administration was analyzed,and previous researches and personal experience werecombined.According to the actual needs of current tax administration,key problems existing in current grass-roots taxation administration of tax authorities were found,and then a feasible program to solve the problems was put forward.The problems existing in grass-roots taxation administration of Shandong Province were discussed in five parts.In the first part,the research background and significance were introduced;research results and related theoretical basis at home and abroad were summarized,and research ideas and methods were formed.In the second part,the general theory of tax administration was described.In the third part,present situation of and problems in grass-roots taxation administration of Shandong Province were analyzed.In the fourth part,in-depth analysis of the reasons for problems in grass-roots taxation administration was conducted based on the actual taxation administration of State Taxation Bureau of Shandong Province.In the fifth part,countermeasures to solve the problem of resources in grass-roots taxation administration were put forward.