Research On The Problems And Countermeasures Of Tax Collection And Management In T City After The Merger Of National And Local Taxes

The merger of national and local taxes is the only way to promote the transformation and upgrading of the government,implement the "streamline administration,delegate power,strengthen regulation and improve services" policy,a new round of fiscal and taxation system reform,and further improve the tax collection and management system.It is also the key measure to adapt to the reform of the state Ministry system.As of July 2018,all new tax authorities at county level and township level were listed in a unified way nationwide,which indicates that the step-by-step merger and corresponding listing of tax authorities at provincial,city,county and township levels have all been completed.On the one hand,the merger of national and local taxes has laid a solid foundation for the next development of taxation;on the other hand,the new tax authorities after the merger still face many problems to be solved in tax collection and management.These problems restrict the development and modernization of taxation,and effective measures must be taken to solve them.With the help of service-oriented government theory and process reengineering theory,this paper makes in-depth analysis and research by means of literature analysis,case analysis,interview and questionnaire survey.Taking the Tax Bureau of T city where the author works as an example,it further explores various problems existing in tax collection and management in T city after the merger of state and local taxes,such as enlarged loopholes in cash tax collection and management,weaker tax source management,ineffective information construction of tax collection and management,and unsatisfactory results of deepening tax collection and management reform,and tries to put forward various solutions.This paper contains 6 parts.The first part is the introduction,the second part is the basic concept and theoretical basis,the third part is the history of the merger of national and local taxes and the achievements of tax collection and management in T city after the merger,the fourth part is the analysis of the existing problems and causes of tax collection and management in T city after the merger of national and local taxes,the fifth part is the optimization countermeasures of tax collection and management in T city after the merger of national and local taxes,and the sixth part is the conclusion.This paper holds that,after the merger of T City Tax Collection and management of the existing problems,we can establish and perfect the function of the organization,optimize the allocation of human resources,speed up the process of information construction and deepen the ideological understanding,from the angle of "four forces",this paper puts forward some countermeasures to solve the problems.These countermeasures have certain enlightenment and guidance to further improve the tax collection and management of T City.The full text closely follows the current tax collection and management reform development trend,has the more important practical significance.