Research On Tax Collection And Management Of Basic Tax Authorities

Reform of the tax system in 1994 established the China’s current tax system,the tax reform tax revenues are divided into the central tax,local tax and local tax sharing center,and set up a national tax,land tax two sets of tax institutions for tax collection and management.The tax system was established for the new period of building play an important role and improve the socialist market economy.But it has been 23 years,with the continuous development of social economy,the number of enterprises,the scale is increased,the types of business,management content,management mode has gradually diversified,and information technology change rapidly,so that the tax authorities face increasing challenges,the tax collection and management the quality and efficiency is not high,the degree of tax compliance is not high,the tax service is not in place and other issues gradually.In order to solve these problems,the office of the State Office issued in December 24,2015,officially issued the announcement " Deepen the reform scheme of the IRS,local taxation administration system ",a clear mandate for reform,the transformation of collection management as one of the greatest impact on the content of tax reform in the grass-roots tax authorities,not only to the Grassroots Tax Bureau at present and in the future,the tax administration made clear the direction of the base layer of the tax authorities to explore the transformation of collection and management of a new way proposition.This article tries to the tax base from the perspective of tax collection,starting from the theory,combined with the National Tax Bureau of Anqiu these years to explore the work of tax collection and administration of tax collection and management practice,learn from the advanced experience of developed countries,to explore in the current situation,the grass-roots tax authorities should be how to change the mode of tax collection administration.There are five parts in this paper:The first chapter is the introduction,which mainly introduces the research background,the significance,the domestic and foreign expert theory as well as the research mentality and the method.The second chapter,the concept and theory of tax collection and management.This chapter is divided into two parts,respectively introduces the concept and goal of tax collection and management,and elaborates the related theory of tax collection and management,lay the theoretical foundation for this paper.The third chapter is about the current situation of tax collection and administration in Anqiu city.In this chapter,the author introduces the basic situation of Anqiu State Administration of Taxation,the development of tax collection management and the existing problems.In the fourth chapter,the Enlightenment of the advanced experience of foreign tax management in China is studied.In this chapter,we focus on the experience of foreign advanced tax management and summarize the reference.The fifth chapter is about the measures to improve the collection and management of the basic tax department.This chapter is the first part of the paper,and puts forward some suggestions to improve the collection and management measures.Overall,the grass-roots tax department should first through changing the service concept,improve services,strengthen the comprehensive services and other measures to help taxpayers to change the inherent thinking,set up the declaration of independent consciousness,clear oneself should bear the corresponding legal consequences;secondly,through the implementation of the management of key tax sources including specialized,individual tax management socialization,the general tax administration fine,replacing business tax with value-added tax(VAT)classification management measures of professional tax sources management,provide professional for enterprises of different industries,personalized and targeted management,improve management efficiency.Once again,perfect the risk management mechanism,through the construction of data acquisition system,man-machine combination to carry out data analysis,the level of development of risk prevention and control,guide the enterprise risk the aspects of the establishment of internal control and internal control mechanism to prevent the behavior of law enforcement,law enforcement to reduce wind compliance risk and tax personnel of taxpayers Insurance.Finally,relying on the "Internet tax",to promote electronic tax bureau of construction,construction of data quality monitoring and management system,enhance the application level of the data,strengthen the electronic tax of this new industry management,and ultimately enhance the tax collection efficiency.