Research On Tax Collection And Management Reform In Dongying Economic And Technological Development Zone

After 40 years of reform and opening up,the reform of tax collection and administration system has been consistently innovating,adjusting and moving forward in company with the tide of China's reform and opening up.Particularly the reform of national and local tax collection and administration system,took place in 2018,combined the national and local tax authorities at and below the provincial level,transferred the social insurance premiums and non-tax revenue collection and management responsibilities and formed the efficient unified tax collection and administration system,offering a strong guarantee for giving full play to the fundamental,pillaring and guaranteeing role of taxation in state governance.Dongying Economic and Technological Development Zone has just completed the reform of national and local tax collection and administration system.Reform and opening-up is always an ongoing task and will never end.In regard to the reform of national and local tax collection and administration system that has just come to an end,it is of great theoretical and practical significance to take Dongying Economic and Technological Development Zone as an example to analyze the existing problems in the reform of grassroots tax authorities and to discuss the countermeasures.In the first place,this paper will follow the research results of domestic and foreign scholars on tax collection and management at the grassroots level in recent years to form a literature review.In the second place,the basic concepts of tax collection and management and grassroots tax authorities will be introduced to clarify the significance of research and discussion of grassroots tax collection and management reform and to briefly elaborate the tax compliance theory and government process reengineering theory followed by the grassroots tax collection and management reform.In the third place,it will concentrate on the work practice in the aspect of reform of national and local tax collection and administration system implemented by the Tax Bureau of Dongying Economic and Technological Development Zone in 2018 and on the analysis of the reform results and the existing problems,and will put forward some ideas about deepening the tax collection and management reform among the tax authorities at the grassroots level in China in combination with the practices of western countries in organizational structure flatting,information collaboration between government departments,tax service optimization and risk-oriented classification management.Through the case analysis of the tax collection and management system reform of Dongying Economic and Technological Development Zone in 2018,this paper will discover that the Tax Bureau of Dongying Economic and Technological Development Zone is further integrating the tax service force,effectively realizing the intensification,substantiation and front desk of tax services and improving the quality and efficiency of tax services;implementing the classification and grade management of tax sources,defeating the management mode of territorial responsibility system,performing the regulation of different industries and modular analysis and realizing the standardized management of tax sources;integrating the risk prevention and control forces,establishing a special tax risk control team,strengthening data analysis,implementing risk classification response and achieving risk prevention and control professionalism;and integrating the forces of discipline supervision to achieve the goal of discipline supervision integration.This paper holds that the Tax Bureau of Dongying Economic and Technological Development Zone will further face some problems after it completes the task of the reform of the tax collection and management system.The problems are as follows: in connection with personnel,it will show unreasonable allocation of personnel,declining proportion of front-line law enforcement service personnel,complicated status of personnel and relatively low quality of personnel;in terms of information construction,there are such problems as "multiple,disordered,scattered and slow",disconnection between software development and demand and low efficiency of software operations and maintenance;in light of management and service,we will see backward management service concept,outdated operational rules and serious internal management plan;as regards risk prevention and control,it will manifest weak practicality of evaluation process,inaccurate analysis of doubts and difficulties in obtaining third-party data.With regard to the existing problems,this paper will express the ideas and opinions on deepening the reform of collection and management of grassroots tax authorities.Firstly,strengthen the integration of organizational personnel,build a flat grassroots tax organization,optimize the performance assessment,enhance the intensity of training and improve the organizational efficiency and personnel quality;secondly,apply the latest information science and technology achievements to meet the challenges of modern tax collection and management,establish the third-party data exchange platform connected with other government departments with the overall government thinking and improve the construction of the electronic tax bureau and realize the online operations of the whole process;thirdly,promote the construction of four specialized teams,namely,tax source management,risk prevention and control,tax payment services and administrative law enforcement to give full play to their professional advantages and to improve the quality and efficiency of management;and fourthly,improve the construction of the evaluation system from the perspective of improving the laws and regulations and solidifying the evaluation process.