A Study On The Tax Collection And Management Of The Basic Tax Authorities

The grass-roots tax authorities are the departments which directly contact with the masses,and are also the most numerous organizations.Involving the image of the national tax authorities in the minds of the masses.On the one hand,the economic nature of enterprises,organizational forms and operating methods with the rapid development of information technology has become increasingly diverse.On the other hand,tax collection and management is becoming more and more difficult,there are grass-roots tax department reasons.The lagging thinking of collection and management,the fixed and rigid departments,the low enthusiasm of front-line personnel and other factors lead to the loss of tax revenue in a large range,and the lack of awareness of all types of taxpayers.In 1994,national and local taxes were divided and governed,and a central tax system based on value-added tax was established.By 2016,the work of replacing business tax with value-added tax was fully carried out,then in October 2018 to merge the main content of the tax collection and management system reform,the goal is to reduce the cost of taxpayers,convenient tax filing and payment.This series of changes focus on the prominent contradictions and deep-seated problems in the tax collection and management system,which is an effective exploration to straighten out the relationship between responsibilities,improve government services and improve the tax system.At the same time,it is also the important mission of the grass-roots tax authorities.The author takes the Guyuan County tax bureau as an example,through the daily experience and reflection of working in the grass-roots tax authorities,through the study of public administration-related knowledge,choosing the governance theory,the New Public Management Theory and the tax revenue theory,this paper analyzes the tax revenue collection and management situation,and emphatically summarizes the typical problems existing in the tax collection and management work of the basic-level tax authorities,combined with the new requirements of the current tax work and related research literature,explore the feasible way to solve these problems.The full text is divided into six parts.In the introduction,the background and significance of the research are expounded by combing the domestic and foreign research results,and then the research ideas and methods are described The second chapter mainly introduces the current situation of tax collection and administration of Guyuan County Tax Bureau as the Basic Tax Authority In Chapter 3,taking the Guyuan County tax bureau as an example,the author summarizes some problems existing in the grass-roots tax authorities,such as increasing pressure due to the complexity of their business,poor internal circulation,ineffective measures of handling,and the defects of stylization The Fourth Chapter analyzes the causes of lagging management concept,rigid duty and regulation,low efficiency of traditional governance and formalization of policy implementation The fifth chapter puts forward the initial countermeasures and suggestions to solve the problems of grass-roots collection and management in our country at present stage,such as the authorized construction of diversified collection and management,the decentralization of power,the innovative collection and management,the functional transformation from "rowing" to "steering",and the "internet + taxation" to improve the quality and efficiency.