A Study On Present Situation And Countermeasures Of Comprehensive Tax Administration In Jiayuguan

The Nineteenth National Congress of the Communist Party of China(CPC)proposed that we should establish a pattern of social governance of co-construction,co-governance and sharing,take innovation in social management as an important task,and constantly improve and innovate tax work in accordance with the changing circumstances.At present,with the increasingly complex social and economic environment and the increasing difficulty of tax collection and management,it is difficult for tax authorities to obtain comprehensive and detailed tax-related information because of the restrictions of various factors.Problems such as weak monitoring ability of tax sources,lagging tax collection and management means,and poor tax-related information are becoming increasingly prominent.Tax loss is widespread,and only rely on tax authorities to carry out tax sources.Obviously,monitoring is not enough.Only by radically changing the concept of tax administration,fully mobilizing the initiative of the relevant functional departments of tax authorities and local governments,and comprehensively improving the efficiency of tax source monitoring and management through comprehensive management of social taxation,can we minimize tax losses and ensure the steady growth of local fiscal revenue.Combining with the important subject of comprehensive tax administration,this paper chooses Jiayuguan City in Gansu Province as the research object,and studies the comprehensive tax administration of Jiayuguan City through literature research,investigation and research,case analysis and comparative analysis.Based on the research background,purpose and significance of tax comprehensive governance,as well as the domestic and foreign research summary,the research methods and basic research framework are determined according to the research purpose.Firstly,the paper elaborates the concept and related theory of comprehensive taxation governance.On the basis of summarizing the relevant literature achievements of comprehensive taxation governance at home and abroad,it explains the basic connotation of comprehensive taxation governance,makes theoretical analysis of comprehensive taxation governance by using information asymmetry theory and integrated management theory,and further explores the necessity and feasibility of implementing comprehensive taxation governance.Sex,in order to lay the theoretical foundation of this study.Secondly,it analyses the current situation and existing problems of the comprehensive tax administration in Jiayuguan City,and the causes of the problems.Based on the author's years of tax work experience and field research,it expounds the ideas,measures and effects of the comprehensive tax administration in Jiayuguan City,and analyses the existing problems and the causes of the problems in the current comprehensive tax administration mode from various aspects,so as to lay a foundation for this purpose.The practical basis of this study.Thirdly,based on the summary and analysis of the advanced experience of comprehensive taxation management at home and abroad,aiming at the present situation and existing problems of comprehensive taxation management in Jiayuguan City,the effective countermeasures and suggestions for deepening comprehensive taxation management are discussed from the perspectives of legalization,informatization,coverage and safeguard mechanism.The purpose of this paper is to strengthen tax collection and management,optimize the tax environment,and provide theoretical support for the deepening development of China's comprehensive tax management model.