Research On Optimizating The Collection And Management Model Of The Grass-roots Tax Authorities

Along with the rapid development of globalization and informatization,China's institutional reform to perfect the social governance system and realize the modernization of the country's governance capacity is constantly developing in depth.As an important part of the various reforms,the fiscal and tax system is also accelerating its reform process.With the economic and social development and the progress of fiscal and tax system reform,the tax authorities have also made unremitting efforts in the exploration of the tax collection and management model,and the modern tax collection and management model adapted to the era of big data has emerged.Modern tax collection and management mode has emerged,and there lies in the idea of risk management and specialized management.This idea helps municipal tax authorities shift management thinking,integrate superior resources and enhance management quality to some degree,however,some problems have been exposed in the implementation process,which restricts the practical effect of the idea.Therefor,it is necessary to optimize the present tax collection and management mode for it to better perform its due functions.Exploring the inadequacies of the current tax collection and management mode,revealing the deep reason behind it and setting targeted optimization measures have significant theoretical and practical value.This paper discusses the work practice of the promotion of classified management mode by the municipal tax authorities,based on the theories of application process re-engineering,specialized tax management and pluralistic governance,the streamlining of the historical evolution of the Chinese tax collection and management mode and the combination of the research results of tax collection and management mode by domestic and foreign scholars.This paper also explains the effectiveness and challenges of the present mode,and studies the problems and the reasons behind it.For example,the classification management is not effective enough,the information system is not integrated,the social taxation is in the form,the professional team capacity is insufficient and the risk management is not effective.By learning the excellent experience at home and abroad and aiming at the drawbacks revealed in the process of reform,this paper put forward some suggestions,such as breaking the barriers of departmental collaboration,strengthening the integration of tax information and the construction of professional teams,exploring the depth of multiple tax administrations and improving tax risk management,for municipal tax authorities to further improve their current tax collection and management mode.