The Impact Of The Application Of The Third Phase System Of The Golden Tax Project On The Efficiency Of Tax Collection And Management

The improvement of tax collection and management efficiency not only helps to increase government revenue,but also contributes to the construction of serviceoriented government functions,thereby better realizing the modernization of the national governance system and governance capabilities.Years of practice have shown that informatization is the cornerstone and booster for the modernization of tax management.Tax informatization is the use of information technology as a new productive force to transform tax work.The golden tax project is the general term for the entire tax management information system project and is the tax The "highlight" of the collection and management of informatization construction is on the occasion of the seven-year pilot of the Golden Tax Project Phase III(2013).At the same time,the State Administration of Taxation is also preparing for the construction of the Golden Tax Project Phase IV.Inspection and summary are important and urgent.The information construction over the years has made tremendous contributions to the taxation work.However,the current level of taxation information construction and application is still difficult to meet the need to comprehensively improve the level of tax collection and management work.Problems such as low level are still outstanding.Based on the above considerations,this article focuses on the pilot operation of “The Third-Phase Of The Golden Tax Project”(hereinafter referred to as“Golden III”)system in Chongqing,Shanxi,and Shandong tax authorities in 2013,based on 30 provinces(cities and districts)in China from 2005 y to 2016 Panel data,using the Difference-in-Difference(DID)method to assess the impact of the Golden III system on the tax administration efficiency of the provincial tax authorities.In order to test the accuracy of the research results,this paper uses the Propensity Score Matching of the Difference-in-Difference(PSM-DID)method to study the tax authorities by matching provinces such as the economic development level,social openness,and social and human environment of the pilot provinces,such as control groups.The net policy impact of introducing the Golden Three system.In addition,since the Golden III system has been running on a single track for various provinces,municipalities,and tax authorities,and the reform time span is longer(2013-2016),at the same time,the Golden III system was fully launched nationwide in 2016.The impact of the policy may be different.In order to make the conclusion relatively accurate and instructive,this article has two aspects(excluding the three pilot provinces in 2013,the first aspect takes 2015 as the time point for policy implementation;the second aspect Taking 2015 and 2016 as the time point for the pilot and full promotion,the policy effect study was conducted using the progressive double difference model)to analyze the heterogeneity of the launch time.The research in this paper found that: First,the application of the Golden III system has a long-term significant role in promoting the efficiency of tax administration,that is,the application of the Golden III system does not immediately have a significant impact on the tax administration efficiency level of the tax authority after it is applied to the tax authority.The continuation and deepening of the application of the Golden Three system,compared with the introduction of the tax authorities of the Golden Three system and the tax authorities without the introduction of the Golden Three system,the tax collection efficiency of the tax authorities of the provinces that introduced the Golden Three system has been significantly improved.It may be based on its prominent advantages such as more powerful functions,more centralized data,more standardized and unified management,more optimized processes,more convenient operations,and greater detection of tax evasion,thus reducing the number of tax authorities and reducing Related expenses and so on;it may also be based on networked tax filing,etc.,thereby reducing tax costs,and continuously improving the compliance and compliance of taxpayers,and further reducing the rate of tax loss,which will help to a certain extent.To improve the efficiency of tax collection and management.At the same time,the paper also concludes that the positive effects of policy are based on a certain level of economic development;similar to the pilot provinces and non-pilot provinces with the level of opening to the outside world,the influence of policy factors is greater than that of the level of opening;similar to the management of tax personnel In the pilot provinces and non-pilot provinces of the scope,the factors that affect the policy are more obvious than the factors for the organization and management of tax personnel.Second,the impact of the application of the Golden Three system on the efficiency of tax collection and management has a certain time lag effect,that is,the impact of the application of the Golden Three system on the efficiency of tax administration is not significant in the first year,and is significant in the second year,with a one-year lag effect.The possible explanation is that Golden III System introduced tax department in the first year.Due to the large amount of energy,manpower,material and financial resources invested in the early stage,the taxation cost was increased to a certain extent.Its own complexity and the tax staff ’s understanding,Both learning and operation require a certain amount of time.At the same time,its compatibility in the entire tax system and its coordination with the business are not high.In the short term,there may be incompatibility of the indicators used by the Golden Three system and the original tax collection and management system.The initial operation of the system or the taxpayer side and tax end It is often not so good to wait for operational problems to bring about the effect.It is a process of transition from chaos to orderly state.Through one year of adjustment and adaptation,the effect is gradually highlighted.It shows that the tax collection and management system with a high degree of informatization can quickly,efficiently,and scale matters,instead of slow,inefficient,and error-prone manual operations,thereby improving the efficiency of tax collection and management in the long run.Third,there is no significant difference in the impact of the application of the Golden Three system on the tax collection and administration efficiency of the tax authorities of various provinces;the centralized version of the General Administration of the Golden Three System and the optimized version of the provincial bureau have helped improve the tax collection and management of the tax authorities in the long run Efficiency;the application of the Golden III system in the pilot operation stage and the application of the Golden III system in the gradual promotion stage have significantly improved the efficiency of tax collection and management in the long run.