Research On The Impact Of Tax Collection And Management Reform On The Efficiency Of Tax Collection And Management

Tax collection and management is the basic work of tax authorities.In order to ensure the realization of tax functions,organize and assess tax activities,improve the efficiency of tax collection and management,and support the efficient operation of tax management system,it is necessary to reform the tax collection and management system.At the 13 th National People's Congress(NPC)meeting in March 2018,the State Council's institutional reform plan pointed out that the consolidation of local taxation institutions and the successive tax collection and management reforms are all aimed at improving the efficiency of tax collection and management,promoting China's economic and social development,and meeting the material and cultural needs of the people.However,there are still some problems that are not conducive to improving the efficiency of tax collection and management.Therefore,in order to achieve the reform expectations and improve the efficiency of tax collection and management,it is necessary to study the impact of tax collection and management reform on the efficiency of tax collection and management with examples.Firstly,this paper takes the cooperation and amalgamation of local taxation as the background,takes the problems in tax collection and management reform as the guidance,takes taxpayers as the main body,regards the impact of tax collection and management reform on tax collection and management efficiency as the research theme,combs the relevant literature at home and abroad by using the methods of literature research,questionnaire survey and case analysis,and clarifies the relevant basic conceptual theoretical basis and the collection and management of our country.The relevant reform process of the model.This paper summarizes the factors influencing the efficiency of tax collection and management,such as tax collection and management mode,organization,tax service and tax collection and management means.Taking W County of H Province as a case study,this paper analyzes the practice and effectiveness of tax collection and management reform by means of questionnaire survey,demonstrates the impact of tax collection and management reform on tax collection and management efficiency,and deeply analyses the effectiveness of tax collection and management reform in terms of tax collection and management efficiency.The main problems and the causes of the problems are put forward,and the countermeasures to improve the efficiency of tax collection and management are put forward.The main conclusions are as follows: At present,there are still many shortcomings in the reform of tax collection and management in W County of H Province in terms of personnel allocation,information development,tax service and cadre's professional level,which affect the improvement of tax collection and management efficiency.By combining with the advanced practices of some developed countries on modern tax collection and management system,tax collection and management means,institutional settings,theoretical analysis and field investigation and research.Finally,the paper puts forward effective solutions to the problems that are not conducive to improving the efficiency of tax collection and management in the reform of W County,H Province,and provides suggestions for exploring how to further promote the modernization of tax collection and management and enhance the efficiency of tax collection and management.