Research On Budget Management Of Bascic Tax Bureau Under The New Collection And Management System

With the overall deepening of China's institutional reform,the national tax and land tax collection and management system has also undergone major adjustments.This major adjustment helps to clear up the relationship between the unified tax system and hierarchical finance,and promotes the modernization of taxation.It is also more conducive to the three major roles of taxation,namely,the basic,pillar,and safeguard functions of national finance.With the comprehensive completion of the national and local tax collection and management system,the new tax system "Implementation Measures for the Guarantee of Funds of Tax Authorities" has been introduced,and funding protection and financial management are facing greater difficulties and challenges.Budget management is a very important part of various financial management tasks.The scientific and precise preparation of the budget of each department by the financial department will directly affect the financial management of the reformed tax system.The 19 th National Congress of the Party put forward the requirements for the full implementation of performance management.Performance management requires the financial department to continuously improve the management level of the department budget.However,with the continuous advancement of departmental budget reform,contradictions and weak links in departmental budget management have become increasingly prominent.For example,the scientific method of preparation needs to be improved,the constraints need to be improved,the implementation of the budget needs to be strengthened,and the differences between the budget and actual expenditures Need to reduce,these have greatly affected the tax department's management of funds.This article takes the Bahrain Youqi Taxation Bureau of the State Administration of Taxation of the Inner Mongolia Autonomous Region as anexample,and analyzes the current status of the budgeting of the Balin Youqi Taxation Bureau by using research methods such as literature,case analysis,qualitative analysis and quantitative analysis.Analyzed the existenceof incomplete budgeting projects in the tax system of the taxation department of the Bahrain Right Banner,the relevant departments generally did not pay enough attention,the participation level was not high,the quota standards set by the superiors did not fully meet the actual situation,the budgeting methods were not scientific,and the budget and final accounts data Problems such as large deviations and poor performance management are analyzed,and the reasons for these problems are analyzed.Based on the experience and practices of department budgeting in the United States and Germany,the author puts forward ideas and methods for optimizing the departmental budgeting of the tax system,and gives detailed countermeasures and suggestions: only to improve the financial staff's business quality and establish a sound budget management The combination of mechanisms,implementation of multiple budgeting methods,formulation of scientific and reasonable quota standards,strengthening of budget execution management,and construction of a comprehensive performance management system can only provide a powerful guarantee for the new tax system to better carry out taxation work.