Research On Problems And Countermeasures Of Implementing Reform Of "Deposit Clothing" In Tax System Of Inner Mongolia Autonomous Region

On March 13,2018,at the first session of the 13 th National People's Congress,the reform plan of the State Council clearly pointed out that "the reform of the system of collection and administration of state tax and local tax,the merger of provincial and sub-provincial state tax and local tax institutions,the merger of state tax and local tax institutions,the implementation of the dual leadership and management system with the State Administration of Taxation as the main body and the people's governments of provinces(districts and municipalities).Under the background of the merger of national and local taxes,the state continues to promote the reform of "release and control uniforms",optimize the functions of the government,constantly optimize the business environment of taxation,and promote the high-quality development of the economy.Based on public management,organizational behavior,macroeconomics and other related knowledge,this paper takes the tax system of Inner Mongolia Autonomous Region as a case for in-depth analysis.Firstly,the paper analyses the current situation of the new organization's continuous implementation of the reform of "release and control clothing" after the merger of national and local taxes in Inner Mongolia Autonomous Region;secondly,it combs the problems existing in the reform of "release and control clothing" in Inner Mongolia tax system,which come from both the internal tax system and the management process of taxpayers.The main problems in the internal tax system are as follows: Firstly,the integration degree of tax management is low;secondly,the internal application software is messy;thirdly,the management is difficult after the simplification and decentralization of government;fourthly,the quality of personnel is low.There are some problems in taxpayer management: first,the effect of network taxation is not obvious;second,the big data is not fully utilized;third,illegal cases occur from time to time;fourth,the taxpayer's recognition of the new policy is low.Thirdly,the paper analyses and studies the causes of the above problems.Finally,it draws lessons from the specific practices of other countries and developed cities in China,and sums up the problems in Inner Mongolia's tax system reform that are worth learning from.It can promote the unification of various tax policies,continue to optimize the network tax administration,make full use of big tax data,and prevent tax violations.It is hoped that this paper can provide a theoretical basis for the new institutions after the merger of national and local taxes to better implement the reform of "release and control uniforms".