Research On Problems And Countermeasures Of Tax Collection And Management At Grassroots Level

In recent years,with the rapid development of the global economy,the deepening of reform and opening up,information technology changes with each passing day,China's tax collection and management of the social environment,economic environment and the object of tax collection and management has also undergone great changes.In the tax administration activities,it is important to carry out the national tax policy,realize the tax administration goal and guide the taxpayers to perform their tax obligation correctly.There are many problems in the practical application of the current tax collection and management mode in China.For example,the imperfect legal system of tax collection and management,excessive use of discretion in law enforcement,deviation between tax payment services provided by tax authorities and the actual needs of taxpayers,and high cost of tax collection and management lead to low tax compliance and serious tax loss in China.How to follow the theoretical principles of tax collection and management,make use of the development rules of tax collection and management,optimize the allocation of resources in the process of tax collection and management,do a good job in tax service,and give play to the advantages of risk management are the issues that tax collectors should discuss at present,which is also the basis of this paper.This paper clarifies the concept of tax collection and management mode,tax collection and management function and tax payment service.Based on tax compliance theory,government process reengineering and seamless organization theory,this paper explains the phenomena and causes of tax dodging behavior of taxpayers through tax compliance theory and qualitative analysis combined with quantitative analysis,so as to get the idea of improving tax compliance.Tax service and protection of taxpayer's rights are derived from the theory of tax compliance.Through the theory of government process reengineering,this paper gives the countermeasures to solve the problem of unbalanced distribution of tax collection and management resources,and finally achieves the goal of reducing the cost of tax collection and management.Through seamless organization theory,this paper demonstrates how tax authorities should provide tax payment services in accordance with the actual needs of taxpayers.This paper analyzes and discusses the development process of tax collection and management at the grassroots level in China,discusses the characteristics of tax collection and management in Jining district,summarizes and analyzes the advanced tax collection and management systems at home and abroad,and discusses how tax authorities can guide taxpayers to correctly fulfill their tax obligations and safeguard their legitimate rights and interests.Taking Jining district tax bureau as a specific case,the process of optimizing tax collection and management was analyzed through comparative analysis and field research,and finally the countermeasures of reasonably allocating tax collection and management resources,reducing the cost of tax collection and management,improving the satisfaction of taxpayers,and reducing law enforcement risks of tax personnel were proposed.