Research On The Classification-Grading Management Of Taxpayer From The Perspective Of New Public Management

With the continuous deepening of China's reform and opening up process and the rapid development of domestic economic society and information technology,China's tax industry has also entered a new stage of development.Under the current background of the Party Central Committee's comprehensive and deepening reform,China's tax collection and management cause is facing new contradictions and challenges.Traditional management concepts,management methods,institutional post settings,and various tax collection and management systems have been unable to meet the needs of tax collection and management in the new era.It is necessary to reform the current tax collection and management system and explore a new tax collection and management method consistent with China's current economic conditions.Taxpayer classification and classification management system came into being.Taxpayer classification management theory belongs to the category of public management.It refers to the scientific classification of taxpayers and tax-related matters on the premise of maintaining the same tax level of the current tax storage.Use the concept and method of risk management to reasonably divide the management responsibilities of the department,rely on modern information technology to improve the management level of some complex tax-related work,and allocate limited tax collection and management resources to high tax risks or high tax concentration Taxpayers also implement standardized,specialized and differentiated tax collection and management.During the implementation process of the national taxation authority,it was found that the lack of informatization development,uneven distribution of resources,and inadequate rules and regulations and the setting of job responsibilities directly affect the implementation of taxpayer's classification and hierarchical management.The new public management theory and government process reengineering theory should be combined to analyze the implementation effects and disadvantages of taxpayer classification management.It is necessary to explore an optimized taxpayer classification and classification management system to achieve the desired tax collection and management goals.In this article,the author takes Tongliao Economic and Technological Development Zone Taxation Bureau as the research object,and analyzes and studies the problems existing in the taxpayer's classification and grading management system during the implementation process.First,based on the new public management theory and government process reengineering theory,the basic concepts,working principles,and implementation goals of taxpayer classification and classification management are introduced.Secondly,the background and purpose of taxpayer classification and classification implementation are analyzed,and the necessity of the formulation and implementation of the system is explained.Thirdly,the general situation of tax sources of the Taxation Bureau of Tongliao Economic and Technological Development Zone is introduced,and the organizational structure and specific workflow of taxpayer's classified management are introduced,and the current implementation status of taxpayer's classified management is explained.At the same time,it analyzes and studies the problems and disadvantages in the taxpayer's classification management.Finally,specific optimization and improvement ideas are proposed,and specific improvement measures are proposed for a series of existing problems.The purpose of writing this article is to explore and analyze the problems that arise in the implementation of taxpayer classification and classification management by the Tax Bureau of Tongliao Economic and Technological Development Zone,and try to explore ideas for optimizing classification and classification management.It is hoped that tax authorities at all levels will improve the quality and effectiveness of local tax collection and management through the use of taxpayer classification and hierarchical management systems.