Research On The Problems And Countermeasures In The Tax Collection And Management Of Y City

Taxpayer satisfaction can directly reflect the overall effectiveness of taxation work and reflect the overall level of taxation governance in a region.In recent years,with the transformation of government functions,local taxation departments have effectively improved the satisfaction of taxpayers through various measures from the perspective of serving taxpayers.At present,tax collection and management is in the transition period of realizing"precise law enforcement,fine service,precise supervision,and Co-governance with sincerity" with the help of technology empowerment.As a key area for local economic development,City Y has been committed to improving taxpayer satisfaction through a number of initiatives.Based on the perspective of taxpayer satisfaction,this article takes Y City Taxation Bureau as a research case,takes taxpayers and taxation bureau staff as the survey objects,and makes full use of research methods such as questionnaire surveys and in-depth interviews to screen out taxpayers with low satisfaction in all aspects of tax collection and administration.By analyzing the improvement needs of taxpayers,it summarizes some problems existing in tax collection and management,and proposes ways to optimize tax collection and management according to the reasons for the problems,so as to further improve the satisfaction of taxpayers.This article firstly defines the basic concepts of tax collection and management and taxpayer satisfaction.Based on the basic theories such as the new public service theory and the information asymmetry theory,it clarifies the specific content of the research on tax collection and management.Secondly,through investigation and research,it deeply explore the factors that restrict the improvement of taxpayer satisfaction in the current tax collection and management of grass-roots tax bureaus,and summarizes the current tax collection and management that there are weak tax collection and management power of the administrative branch,low level of refinement of tax collection and management,insufficient information management and tax management,poor handling of complaints and reports,and limited participation of taxpayers in collaborative tax management.After analysis,the reasons for these problems are unreasonable training and use of talents,unclear understanding of taxpayers’ needs,lack of information platform support,the handling mechanism for complaints and reports needs to be improved,and the mechanism for collaborative tax management is not perfect.Finally,in response to these problems,the article proposes solutions from the perspectives of optimizing the training and use of tax collection and management talents,improving the refinement of tax collection and management,strengthening the construction of information channels,improving the mechanism for handling complaints and reports,and improving the participation mechanism for collaborative tax management.Through the overall optimization of tax collection and management,a series of problems encountered by the current grass-roots tax authorities in tax collection and management have been solved,and the long-term improvement of taxpayer satisfaction of the Y city tax bureau has been achieved.