Tax Collection And Management Pattern Reform At The Grass-roots Unit

So far,China's tax collection and management pattern has undergone several major changes.From the early pattern of "collection,management and inspection combined",to the pattern of "34 words",then to the tax administration system implemented in 2005,the tax collection and management pattern is gradually adjusted and adapted with the change of social and economic environment.Since the beginning of the new century,with the new situation of economic globalization,China's socialist market economic system has been greatly developed,and the number of taxpayers with different organizational forms has been constantly growing.In recent years,in order to optimize the business environment,the government departments at all levels launched a number of measures to simplify the enterprise registration formalities,especially after the commercial registration system reform,taxpayers in different cities have a tremendous growth.Taxpayers characteristics,environment of collection and management has great changes,the traditional pattern is more and more difficult to adapt to the new trend of tax collection and administration.The reform of tax collection and management pattern is an important component of current tax collection and management reform,and the transformation from the Units Management Pattern to the Affairs Management Pattern conforms to the development requirements of the current tax collection and management.This paper put the history and development of China's domestic collection pattern for longitudinal comparison,based on the "transfer patten" tax collection and administration reform practice of the original Xiamen Siming local taxation bureau,collect related data before and after the reform of tax collection practices,combining with the reform initiatives,study in-depth and analysis the current reform of tax collection and administration work results and the shortage of the current,and research the main problems we are facing,and combining with the use of current"gold tax ?" tax collection and management system,the tax professional management requirements and comprehensive research and analysis of the requirements of tax collection and administration in the era of big data,improve the idea of perfecting our country's tax collection and administration pattern.This paper is to put forward suggestions on the reform of tax collection and management pattern from the aspects of perfecting the legal system,improving the assessment indicators,vigorously developing the tax agency industry,striving to build a completely closed tax risk management working mechanism,and further improving the level of information management of taxation.