Study On The Transformations Of Tax Collection And Management Methods In The Pidu District Under The New Situation

In recent years,the tax authorities are facing unprecedented great changes: China's tax system reform is constantly pushing forward in depth.On June 15,2018,the state tax bureaus and land tax bureaus of all the provinces(autonomous regions and municipalities directly under the central government)and municipalities with independent planning status were merged and unified,and the tax authorities of municipal(state)and district(city)county level were combined in July.On the other hand,under the background of economic globalization and in-depth development of information technology,the scale and total amount of tax sources brought about by rapid economic growth continue to expand,and the number of taxpayer households has blowout growth.After the reform of the commercial system,the registration process of enterprises has been simplified,which greatly optimizes the business environment.However,there are illegal elements to enter,resulting in high risks in tax collection such as false invoices.Under the new circumstances,the contradictions between the tax collection and management modes of tax authorities and the rapidly increasing number of taxpayers and the increasing risk of the tax authorities are becoming more and more prominent.It is imperative for tax authorities to change the way of tax collection and management.This paper combines the research results of domestic and foreign theoretical circles in the field of tax collection and management.By adopting literature analysis,case analysis,data analysis and other approches,the paper analyzes the comparatively complex external situations faced by tax collection and management in the new period,which are the new situations of a series of elements in tax collection and management,including policy factors at macro-level,the tax collection and management system at meso-level and,at the micro level,the household number,type,industry,scale and business form of taxpayers under the jurisdiction of grass-roots tax bureaus.On this basis,the paper studies and analyzs the implementation background,background influence and the implementation process of the transformation of collection and management mode in the tax department of Pidu District,points out the problems that still exist after the transformation and puts forward targeted countermeasures and suggestions,which have a certain practical significance for the local government to further change the mode of collection and management and improve the efficiency of tax collection and management,and also have the value,to some extent,that can be learned,duplicated and popularized to the grass-roots tax departments in changing the mode of tax collection and management under the new circumstances.