Research On Tax Efficiency Under The Background Of Tax Collection And Administration System Reform

In July 2018,the general offices of the CPC central committee and the state council issued The Reform Plan for the Collection and Administration of State and Local Tax Bureau.A new turn of tax Collection and administration started.The state and local tax bureau was merging again after being seperated for 24 years.The reform,involving the restructuring of institutions,the integration of personnel,the allocation of funds and other changes in people,financial,material and business,what's more,the adjustment of interests.The intensity and difficulty of the reform was unprecedented.After more than a year of practice,we have basically achieved the expected goals of straightening out the relationship between rights and liabilities,reducing the cost of tax collection and payment,improving the efficiency of tax collection and administration.However,how to continuously and steadily improve the efficiency of tax collection and administration and to improve the quality of tax service is an important issue that tax authorities at the grass-roots level must seriously think about.Taking the efficiency of tax collection and administration as the research object,based on the quality of tax collection and administration 5 c monitoring evaluation system,establishing 13 core index from the four aspects of quality of tax collection and administration,tax collection and administration capacity,tax collection and administration cost and taxpayers' evaluation,using the theory of the service-oriented government and government process reengineering,the essay made field research to S city tax bureau.Through empirical analysis,it is found that after the reform of tax collection and administration,the quality of tax collection and administration and the satisfaction degree of taxpayers of tax bureau of S city have been significantly improved,and the tax collection and administration capacity has remained steady,what's more,theunit cost of tax collection and administration has also significantly decreased.However,there are some problems,such as the setting of institutions is not scientific enough,there are too many internal institutions and local management of the dispatched institutions;after the personnel integration,there is no reasonable diversion,the aging of cadres is serious,and the proportion of temporary employees is too high;serious brain drain at the grass-roots level and low overall professional quality;The evaluation system of law enforcement is not perfect and law enforcement is arbitrary;Too much emphasis on construction of information system and too little on its application,sharing and compatibility are insufficient.These problems hinder the continuous improvement of tax collection and management efficiency.In order to better improve the efficiency of tax collection and administration,and to improve the satisfaction and compliance of taxpayers,the tax system should optimize the organization,rebuild the business process and improve the administrative operation efficiency through process reengineering,taking the demand of taxpayers as the starting point.To improve taxpayers' satisfaction,the tax system should optimize the way of service and improve the level of information service;stressing on improving the tax collection and administration capacity,the tax system should improve the quality of tax personnel and develop the application of tax data sharing;aiming at improving the compliance of taxpayers,the tax system should strictly enforce the law,strengthen the management during and after the event,and finally realize the continuous improvement of the tax collection and management efficiency.