Research On Tax Arrears Management Of A City Tax Bureau

Taxation is the foundation of the country,and "collecting taxes in accordance with the law and receivables for all" is one of the important duties of tax authorities.The existence of tax arrears not only affects tax revenue and erodes the national tax base;it also disrupts the tax order and is not conducive to the coordinated development of the market economy.The arrears of taxes are affected by both economic factors and management factors.Therefore,strengthening the management of tax arrears is not only conducive to improving the quality of tax collection and management,the quality of tax revenue,but also to provide reliable financial protection for economic and social development,and to maintain a fair and ruled economic tax order.The tax authorities have made a lot of efforts in the management of tax arrears.At the level of the General Administration,various documents have been issued regarding the cancellation,payment,liquidation,announcement,and accounting of tax arrears.Provincial and municipal bureaus have also successively deployed various measures for managing arrears of taxes and carried out multiple rounds of recovery of arrears of taxes in accordance with the collection and management law and relevant documents of arrears of taxes.Although A city tax bureau has achieved certain results in the management of tax arrears by strengthening organizational leadership,gaining local support,formulating a plan for clearing arrears,and implementing full payment.However,the scale of tax arrears remains high,and the year-on-year increase in tax arrears is still a huge problem facing the city tax bureau.Based on the actual situation of tax arrears management of A city tax bureau,this paper combines the current status of tax arrears of A city tax bureau,the measures taken,the results achieved and analyzes the deficiencies in the management process on the basis of reading a lot of literature and field research.By digging into the advanced methods and methods adopted by tax agencies in foreign countries and other regions in the country for tax arrears management,combining with the actual situation of A city,this paper summarizes advanced domestic and foreign advanced measures that A city can learn from.Based on the relevant basis of tax compliance theory,expected utility theory,and new public service theory,this paper proposes countermeasures and suggestions for improving tax management of A city tax bureaus.The core content of the article is divided into four parts.The first chapter is the introduction,which introduces the background and significance of the research,analyzes and studies the literature at home and abroad,and determines the research ideas and methods of the article.The second chapter introduces the concepts of tax arrears and tax arrears management.It explains the core content of tax compliance theory,expected utility theory,new public service theory,and how to use it in the article.The third chapter introduces the current status of taxation and tax arrears management of A city tax bureau,and proposes that A city tax bureau faces deviations in tax arrears statistics,unclear tax management responsibilities,low collection rate of tax arrears,and single tax management methods.The forth chapter enumerates the advanced experience of tax agencies in foreign countries and other domestic regions in the management of tax arrears,and elaborates the enlightenment on tax arrears management for A city tax bureau.The fifth chapter proposes countermeasures to further improve tax management of A city tax bureaus,such as strengthening the management and application of tax arrears data,highlighting the professionalization of tax arrears management,further improving the operational process of tax arrears recovery,and enriching tax arrears management methods.One of the innovation of this research is that the study is based on the reform of the tax bureau,which integrates the original national tax and the original local taxation as a whole,and the research on institutional settings,data management,and management specifications is more integrated.Second,the study analyze problems and advice from the perspective of grass-roots management,so that the issues analyzed are more specific to the grass-roots level,and the countermeasures are more specific.Third,this study combined the relevant content of the new public service theory,and proposed that management should be integrated with services,strengthen the management of tax arrears,and also improve the level and quality of tax services.