Study On The Problems And Optimization Of Tax Administration Work Under Institutional Reform

In the second half of 2018,the state tax and local tax institutions merged,and the tax collection and management system of our country entered a new stage of operation.The reform of tax collection and management system brings new changes and challenges to our tax collection and management mode and work.At present,the research on tax in China mostly stays at the macro level,and the research on the combination of the reform of tax collection and management system and the work of tax collection and management in grass-roots departments is basically blank.Based on the background of the system reform of the merger of national and local taxes,this paper takes the tax collection and management work of Dongguan Tax Service,State Administration of Taxation after the system reform as the research object,uses the method of literature research and case analysis to analyze in detail the changes of tax collection and management work of grass-roots tax departments and the current problems,and carries on the cause analysis.Finally,it puts forward the optimization of tax collection and management work of Dongguan Tax Service,State Administration of Taxation.The countermeasures and suggestions will better promote the integration of tax collection and management work of Dongguan Tax Service,State Administration of Taxation and improve the efficiency of tax collection and management.At the same time,it will provide ideas and references for the grass-roots tax departments in other cities to optimize tax collection and management work,and reflect the process and significance of the reform of China's fiscal and taxation system from the grass-roots departments.Based on the basic ideas of raising questions,analyzing problems and solving problems,this paper first analyses the current situation of the integration of tax collection and management in Dongguan Tax Service,State Administration of Taxation after the system reform from two aspects: the new arrangement of tax collection and management work and the results achieved,and then carries on the problem analysis and the reason search.After the reform and integration of the system,the tax collection and management work of Dongguan Tax Service,State Administration of Taxation is also facing the problems of weak collection and management power,rising risk of tax law enforcement,simple means of tax control and management,and information-based collection and management.The unreasonable allocation of human resources,the imperfect internal control mechanism,the imperfect wind control system and the asymmetry of tax-related information in the institutional reform arrangements have led to the emergence of the above-mentioned problems.Finally,on the basis of the problems and causes,the measures to improve the effect of tax collection and management of Dongguan Tax Service,State Administration of Taxation are given from four dimensions: human resources,internal control mechanism,wind control system and information system.Through the study of the article,it is found that the system reform has injected new momentum into the tax collection and management work of grass-roots departments.However,due to the short time of the system reform and the lack of direct experience and reference,it is difficult to optimize the tax collection and management work in various regions.The future tax collection and management work needs to further clarify the responsibilities and strengthen the information system.Operational efficiency,risk management and tax-related information analysis modules.