| The reform of tax collection and management is the need of the times and the direction of the people.In the new era,it is imperative to deepen the reform of the tax collection and management system.In recent years,China’s tax system reform and tax collection and management system have been continuously optimized,tax services have been continuously standardized,and the accuracy of tax law enforcement has been continuously improved.Deepening the reform of "deregulation,management and service" in the tax field and the gradual reform of the tax collection and management system are the key to improving and ensuring a good business environment,as well as an important part of serving various market players.From the perspective of framework theory,this paper further studies and discusses the reporting framework constructed by the media and interprets how the news picture of tax collection and management reform is presented by analyzing the news reporting characteristics of tax collection and management reform from 2018 to2021.Through the research,it is found that the news report of tax collection and management reform mainly adopts the reporting framework of "subject narration cognitive structure social mobilization",and records the process of tax collection and management reform from three aspects: report content,cognitive structure and text speech rhetoric.When it comes to the content of the report,by analyzing the great significance of the reform,reform and optimize the business environment,reform and improve tax services,and reform to benefit the people and do practical things;In the cognitive structure,it mainly shows the idea,direction and achievements of the reform,and puts forward a fixed framework of the combination of "plot framework" and "issue framework".Through the tax collection and management reform,it expresses the media’s recognition and support for the achievements,significance and support of the tax collection and management reform;At the level of text speech rhetoric,through the use of various words,titles,rhetoric and other forms of expression,it conveys the significance of tax collection and management reform,plays the role of social mobilization and public opinion guidance of the media,conveys the reform concept,and improves social recognition and the continuous attention of all sectors of society to tax collection and management reform. |