Study On Tax Collection And Management At The Grassroots Level

To promote the modernization of the national governance system and governance capability is a major strategic plan of the party in the third Plenary Session of the 18th CPC Central Committee.Since then,the theoretical circles have begun to consider the ability of tax governance into the level of national governance.Since 2012,in the background of"four comprehensive" strategy to promote under the profound and complex changes of the national economy and tax situation,transfer mode,adjusting structure,promoting the development of the preliminary results show that the "Internet plus",big data,cloud computing and other modern information technology revolution to the social and economic development has injected new vitality.To actively respond to this change,to further establish compatible with the socialist market economy development request,matched with the tax reform requirements,combined with China conditions,consistent with the development trend of the international tax revenue collection mode,a new round of tax reform from the start.Laiwu Municipal State Taxation Bureau as the grass-roots tax authorities,based on the flat management practice,in the framework of superior collection reform,give full play to its advantages,explores the construction and optimization of the grass-roots tax collection model.In the tax collection and management status of Laiwu State Tax Bureau as a sample,digging deep into the Grassroots Tax Collection and administration status quo and the existing contradictions and problems,combined with the theory and experience of western tax collection,put forward some targeted and workable suggestions and measures,it has a certain significance to deepen the grass-roots tax administration reform.Based on the actual Laiwu grass-roots tax collection,using empirical analysis,find out the current level of tax collection and management problems and contradictions from multi dimension analysis,and through personal independent thinking and extensive learning exchanges,comprehensive deepening reform put forward opinions and suggestions,hoping to provide reference for speeding up the modernization of tax.This thesis is divided into five chapters.The first chapter is the introduction,mainly on the research background,research significance,research history and current situation,research methods and innovations are outlined;the second chapter is the definition of related concepts of tax administration,and a brief review of China's tax collection process,summarize the main features.The third chapter,based on Laiwu,analyzes the allocation of resources in Laiwu administration,analyzes the characteristics of Laiwu's tax collection and reform model,summarizes the effectiveness of tax collection and management reform,and analyzes the outstanding problems that restrict the improvement of the quality of tax collection and management at the grass-roots level.The fourth chapter is based on the collection and management mode,main characteristics and development trend of major western developed countries,to further improve the basic management level of thinking,put forward the basic principles and key tasks of deepening reform,direction.The fifth chapter is the conclusion and prospect.