Problems And Countermeasures Of The Tax Administrator System In Liaoning Province

Taxation is an important source of revenue for the state(government).The tax authorities are the collection and administration authorities assigned by the state to tax functions,and the tax administrators in the tax authorities are the main carriers for the exercise of tax collection and management rights from taxpayers.Since the founding of the People's Republic of China,the State Council,the State Administration of Taxation and the provincial tax authorities have continuously studied and improved the taxation laws and regulations and the taxation system.The taxation system and the duties and responsibilities of tax administrators have also changed with the reform of the taxation system.Tax administrator system is an important content and measure of the state in order to improve the standardization,scientificalization and legalization of tax collection and management,and is the top priority of deepening tax source management.The exploration and improvement of the tax administrator system is of great significance to clarifying the duties of tax administrators themselves,strengthening the standardized management of tax sources,guiding tax compliance,improving the level of tax administration according to law,and strengthening the efficiency of tax collection and management.The current tax administrator system in Liaoning Province has been formed on the basis of many years of practice.The tax collection and management mode implemented by the grass-roots tax authorities is mainly in the form of "responsibility area + household manager".The grass-roots tax administrators directly face the taxpayers within their jurisdiction and undertake the functions of supervision,guidance and verification of most of the taxpayers' daily tax-related matters.However,with the rapid development of economy and society,the drawbacks of Liaoning Province's tax administrator system are gradually revealed.The lighter ones will affect the efficiency of tax collection and management,and even lead to the loss of national tax revenue.Through tax administrator system in the present stage revealed many problems,combined with practical work experience and research results,the tax administrator system in liaoning province after the reform put forward rationalization proposals,aimed at improving efficiency of tax collection and management and at the same time,guide the establishment of taxpayer tax compliance,form a scientific,reasonable and harmonious relations of hotline.