Research On The Impact Of The Reform Of The National And Local Tax Collection And Management System On The Tax Collection And Management Mode

With the full deployment of the "replacement of business tax with value added tax",the relationship between different types of taxes has become increasingly close,and at the same time the uneven distribution of national and local forces of collecting and managing taxes has become increasingly obvious.In 2018,the tax department initiated the reform of the system of collecting and managing national and local taxes under the guidance of central government.By merging national tax bureau and local tax bureau,the spend of tax levy and administration and tax payment has been further cut down,and the productivity of tax levy and administration and tax payment has been raised.The mode of tax levy and administration is the way of maintaining tax order and ensuring tax in warehouse.Those changes have an effect on current tax levy and administration mode,and there is a need to study the impact with concrete examples.This article studies the tax bureau in D district,S province in the hope of drawing lessons for modernization of taxation.This article briefly surveys the course of the system reform and the process of the mode,and analyzes the components of current tax levy and administration mode,namely risk prevention and control,tax payment service,management of tax sources,information technology and organizational structure.Based on these five components,this article analyzes the impacts of the system reform on the mode in D district tax bureau.The positive impact is significant improvement in tax efficiency,tax reporting,law enforcement,exchange of information,and organizational structure.The negative impact is the decline in tax payment service,tax sources management,risk control capabilities,application of technology and vitality of human resources.On the basis of those problems,combined with the experience of tax bureau reform in other regions of China,I issue targeted advice on improving the way of collecting and managing taxes from tax bureaus in D district of S province,including optimizing tax payment services,enhancing risk supervision,advancing the administration of tax sources,improving the technical level and inspiring the spirits of executives.Although this paper studies the case of the D district tax bureau,the conclusion can be applied to the common phenomenon of the district(county)tax bureau.In a word,the influence of the system reformation has both advantages and disadvantages,especially on the tax levy and administration mode.However,by continuously improving the tax collection and management mode,it can be adapted to the needs of the reform,and finally provide more effective and reasonable mode for both tax collectors and payers.The new tax collection and management mode provides impetus for the modernization of taxation.