Research On Reform Of Tax Administrator System

The various businesses of the tax department are carried out around tax source management.In the context of the current tax collection and management system,the tax administrator system has always played an important role in the management of tax sources.Since 2005,the “Tax Administrator System” promulgated by the State Administration of Taxation has played an active role in promoting tax revenues and strengthening tax source management in China.With the continuous deepening of the tax reform,the tax administrator system has problems in terms of responsibilities and management methods that are incompatible with the current tax source management model.This has problems with the system documents themselves,and there are also problems with the tax administrator system management model.The merger of state and tax agencies in 2018 puts new demands on the tax administrator system.In the context of the new tax collection and management system,it is necessary to introduce new management ideas and reform and optimize the tax administrator system.Based on the tax source management theory,tax risk management theory and information management tax theory,this paper conducts an in-depth study on the development process and existing problems of China's tax administrator system based on the literature reading method,case analysis method and interview method.Taking the X City Taxation Bureau of Northeast China as an example,this paper analyzes the basic situation and existing problems of the tax administration system of the X Municipal Taxation Bureau.In the end,I put forward my own thinking on the reform of tax administrator system from five aspects.