Research On The Optimization Of Tax Collection And Administration Of Zhengzhou Taxation Bureau

Deepening the reform of tax collection and management is an important part of improving the modern tax system,involving the adjustment of the relationship between the government and the market,and has a positive effect on improving the socialist market economy system.In 2021,the General Office of the Central Committee of the Communist Party of China and the General Office of the State Council issued the "Opinions on Further Deepening the Reform of Tax Collection and Management",proposing the goal of "deepening the application of tax big data and promoting the construction of smart taxation",requiring tax authorities at all levels to accelerate the construction of tax collection and management informatization,adhere to the principle of putting the people first,continuously optimize tax services,and improve taxpayer satisfaction.China’s 14th Five Year Plan proposes to deepen the reform of the tax collection and management system,build smart taxation,and promote modernization of tax collection and management.The 20th National Congress of the Communist Party of China proposed to improve the modern budget system,optimize the tax system structure,and improve the financial transfer payment system.The 14th Five Year Plan of Henan Province also proposes the goal of implementing the reform of the tax collection and management system and improving the efficiency of tax collection and management.As the capital city of Henan Province,Zhengzhou has always played a leading role in the reform of tax collection and management.However,there is still a significant gap in the current level of tax collection and management informatization between Zhengzhou Taxation Bureau and first tier cities,and there are some problems that need to be improved,such as inadequate supervision of tax sources,and some functions of online tax platforms that need to be optimized.Therefore,analyzing the tax collection and management efficiency of Zhengzhou Taxation Bureau,studying its existing problems and causes,is beneficial for improving the tax collection and management efficiency and tax service level of Zhengzhou Taxation Bureau,and has certain practical significance in reducing tax loss.Based on the above background,this study focuses on the optimization of tax collection and management by the Zhengzhou Taxation Bureau.Based on the theories of tax system optimization,tax compliance,information asymmetry,and business process reengineering,literature research,qualitative analysis,empirical analysis,and comparative analysis are used to analyze the mastery of taxpayers’ tax related information,the quality of tax source supervision The analysis and summary of the tax collection and management process and satisfaction with tax services have summarized the crux of the tax collection and management of Zhengzhou Taxation Bureau,such as incomplete understanding of taxpayers’ economic information,need to improve the quality of tax source supervision,lack of institutional norms in some tax collection and management processes,and low satisfaction with online tax services.The causes can be summarized as incomplete tax information sharing mechanism,inadequate supervision of tax sources,and weak links in the tax collection and management process The functions of online tax platforms are limited.By collecting various relevant data and establishing DEA and DEA Malmquist index analysis models,a quantitative analysis is conducted on the tax collection and management efficiency and its influencing factors of the Zhengzhou Taxation Bureau.This indicates that there is still room for further optimization in the overall tax collection and management of the Zhengzhou Taxation Bureau,and it should mainly consider optimizing tax collection and management from a technical perspective.Drawing on advanced tax collection and management experiences from developed countries such as the United States,the United Kingdom,Japan,Singapore,and regions such as Beijing,Shanghai,Nanjing,and Shenzhen in China,such as improving tax information sharing platforms,using big data methods to strengthen monitoring of tax sources,streamlining and improving tax collection and management processes,optimizing tax service methods,and online tax processing functions.On this basis,optimization measures and suggestions are proposed to improve the tax information sharing mechanism,strengthen the monitoring and management of tax sources,optimize the tax collection and management process,and enhance the tax service level of tax authorities,in order to help build a smart tax service system.