Research On The Integrated Construction Of Tax Collection And Management And Tax Service Of Fujian Provincial Tax Service

Tax collection and management and tax service are two core business of tax authority.Continuously improving the quality and efficiency of the two core businesses is an important goal of China's tax modernization construction,and also the long-term focus of tax authorities at all levels.For party committees and governments at all levels,taxpayers and all sectors of society,the good or bad of tax collection and management and tax service is the most important window for them to review and evaluate the work results of tax authorities.For a long time,restricted and influenced by many factors,domestic tax authorities,particularly at the provincial level and below,on how to deal with the relationship between the two core business,the lack of the scientific judgment and supporting working patterns,accustomed to managing the two core businesses separately.As a result,the policy orientations underlying the two core businesses are different,they even conflict and interfere with each other.Moreover,in the two core business areas,when specific policies and measures are developed and implemented afterwards,they do not complement each other and even undermine each other's effectiveness.Finally,between tax authorities and taxpayers,tax collection and management objectives and tax service needs cannot be achieved and satisfied at the same time.The occurrence of the above situation greatly reduces the actual effect of tax work and seriously affects the input-output ratio of tax authorities and the satisfaction of taxpayers.This paper,based on the perspective of tax authorities at the provincial level workers,according to the above problem put forward the " integrated construction of the tax collection and management and tax service" solution.Firstly,the paper elaborated on the tax work cases in Fujian Province in this field in detail,summarized its basic concepts,characteristics and theoretical basis is put forward.And secondly,using literature method and interview method,described in detail the concept formation,practice development and work achievements,analyzed the shortcomings and causes of Fujian's cases.Finally,the next step of optimization and improvement scheme is proposed,under the guidance ofsystem integrity principle,integrated management theory,process reengineering theory and tax compliance theory.Thus,a set of systematic schemes are formed to optimize the quality and efficiency of the two core businesses of tax authorities,which can be used for reference by tax authorities at all levels in China.