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Research On The Environment Of Tax Governance At The Grass-roots Level

Posted on:2020-01-02Degree:MasterType:Thesis
Country:ChinaCandidate:Y H ZhouFull Text:PDF
GTID:2439330575495404Subject:Public administration
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With the continuous progress of tax administration by law,especially since the 19th Communist Party of China National Congress,the system of tax administration has been adjusted,national and local taxes have been merged,the reform of "regulation and service"has been continuously deepened,and the mode of" Internet + Tax" has been deeply applied.Under the new situation,these changes and developments have brought great challenges to the tax administration,tax law enforcement and tax services of the entire tax system,especially the front-line grassroots tax authorities.While continuously reducing tax burden,they have inevitably affected the Tax Governance environment.This thesis takes the practice of tax environment construction as the research object,takes Shangyu in Zhejiang Province as an example,expounds the current situation of tax environment at the grass-roots level,and puts forward the existing problems.The main purpose is to explore and build a fair,law-based and efficient tax governance environment and tax governance model that meets the needs of grassroots work at the current stage,to give careful consideration to improving the quality of tax service and the efficiency of tax collection and management,and to further reduce the tax cost of taxpayers,enhance the compliance of the tax law and the satisfaction of taxpayers.The thesis consists of four parts:The first part,concept definition and theoretical basis.This part firstly defines the grass-roots level,tax administration and tax administration environment.Secondly,it further expounds the impact of tax informatization,process re-engineering,new public management,tax compliance and other theories on tax work.Finally,the theoretical framework of the research on the grass-roots tax environment is constructed to lay a theoretical foundation for the thesis writing.The second part expounds the current situation of tax environment in Shangyu district of Zhejiang province.This thesis expounds the current situation and existing problems of the current tax environment in Shangyu from five aspects:social economy,tax collection and management,tax payment service environment,tax team environment and tax compliance degree.This thesis expounds the efforts made by taxation bureau of Shangyu district in improving the environment of tax collection and management from four aspects,including reform of tax management system,optimization of enterprise service environment,implementation of preferential tax policies,and promotion of tax law enforcement norms,providing a reference for the countermeasures in Chapter 5.The third part,the grass-roots level of tax environment and its causes.The grass-roots tax environment is analyzed from four aspects of tax law enforcement,social environment,tax collection and management,and tax payment service,and the existing problems and possible causes are explored in depth.The problems mainly include social environment factors,governance mode factors,and the own factors of both parties.The fourth part,countermeasures in optimizing the tax environment at the grass-roots.On the basis of grass-roots practice,following the basic principles of justice,rule of law and efficiency,the thesis puts forward countermeasures on optimizing grass-roots tax administration environment from aspects of tax law enforcement environment,social tax awareness,tax collection and management environment,tax payment service environment and talent team environment.
Keywords/Search Tags:Tax environment, The grass-roots level, Tax administration, Tax service, Tax compliance
PDF Full Text Request
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