Research On The Integration Of Taxation Resources In Wanzhou District Of Chongqing

With the initiation and implementation of The Plan of Deepening Reform of National Tax and Land Tax Collection and Management System,the question of how to optimize and adjust the current tax resources,significantly improve the efficiency of tax business,reduce the cost of collecting and paying tax,while optimize business environment according to the requirement of the Plan has become an important step for tax department to promote “streamlining administration,delegating powers,and improving regulation and services”,also an crucial step for building a service system boosts high quality and convenience,a scientific and strict collection system as well as a solid and powerful information system.Tax recourse is an important part of tax authorities to provide tax services,and its integration and utilization will influence the tax payers' experience directly.The process of integrating tax recourse is the process of constantly enhancing the quality of tax service.In practice,we have found that tax resources of both national tax department and local tax department have not been fully used,which,to some extent,has hindered the improvement of tax service quality.In 2017,National Tax Bureau and Local Tax Bureau of Wanzhou district,Chongqing,have been chosen as “the County Level Demonstration Plot of One Hundred Cooperations among the Nation's National and Local Tax Bureaus” by the State Administration of Taxation.They have achieved innovation and some effects in terms of team work between national and local bureaus,but there are still many problems in information sharing,core business integration,management of file papers and materials,assessment and management of personnel,etc.,which have impeded deepening the cooperation.By using the theories of recourse integration and based on the research both at home and abroad,from the angle of integrating resources,the thesis introduces the newest reform of tax collection and management system and its requirements in promoting tax recourse integration,further deeply analyses the current situation of integrating resources during the process of providing tax services in the cooperation between national and local tax bureau of Wanzhou district.Aiming at the problems in this integration,some suggestions are put forward from the aspects of integration mode,strategy and institutional assurance,namely,by using the integration mode of combining “online and offline services”,promoting internalself-optimization,giving full play to external resources to actively realize modes like social governance;implementing integration and optimization in aspects like collection management system,tax service channels,business processes,human resources,social resources and management system in order to integrate tax resources effectively and deeply and to provide the best tax experience for tax payers.