Research On Reform Of The Tax Administrator System Of Nanchang Taxation Bureau

In March 2021,the Central Committee of the Communist Party of China’s General Office issued the "Opinions on Further Deepening the Reform of Taxes and Management",which highlighted the importance of the reform.in response to the weak links in the current practice of tax source management,we must continue to actively improve the awareness of prevention and control risks,establish and improve prevention prevention systems move forward risk management,prevent tax management risks from the source.In answer to the call to further reform the tax collection and management system,the Jiangxi Provincial Taxation Bureau,based on the "Opinions",has adopted the professionalization,intensive,differentiatedization,differentiation,and differentiation Management direction in order to meet the demands of enhancing the "four changes" of taxpayer classification management and realizing the "four changes" of tax collection and management methods.On January 1,2022 the pilot area was formally established,with the aim of addressing the quandary of tax sources management and furthering the reform of the tax collection and management system.This included the deepening of the tax administrator system,the construction of a "five members" management system for taxation waiters,grid administrators,investigators,risk responants,and tax inspectors,and the incorporation of Nanchang,Yingtan,and Xinyu City.The "Five Members" management system,piloted in Nanchang City,Jiangxi Province in January 2022,has been used to reform the tax administrator system,utilizing the theories of new public management and reconstruction of government processes.By utilizing the Golden System’s internal documents and data,a comprehensive examination of the issues in the reform of the tax administrator system was conducted.Consequently,this reform is the pilot project of Jiangxi Province in Nanchang,Shangrao City,and Yingtan City.Through the examination of the implementation of this reform,it is expected that the pertinent views and proposals can be suggested based on the analysis of the Golden System.problem,so as to improve the tax administrator system system.It can provide certain reference and reference significance for the reform and application of the tax administrator system.Five issues have been identified in the reform of the tax administrator system in Nanchang City: the absence of regulations and laws,such as those of the State Administration of Taxation and Jiangxi Provincial Taxation Bureau,as well as documents that lack reform guidelines and systems,as well as irregular enforcement of tax sources.Additionally,the traditional tax source management model is not suitable.has not completely changed,manifested as incomplete reforms,inconsistent implementation specifications in each county,unclear personnel and departmental responsibilities,and insufficient reform of reform.Third,the risk management system is not sound,manifested as the incomplete tax risk management system,and insufficient preparation for the prevention and control of tax risks at the grassroots level.Fourth,lack of strong information technology support,manifested as insufficient information support,and lack of big data taxation in practical applications.Fifth,the lack of human resources,the awareness of tax administrator service needs to be strengthened,incomplete ideological transformation,insufficient human resources at the grassroots level,and low professional quality.In the face of these issues,this article puts forward the following five-point countermeasure suggestions: First,promote the construction of the rule of law management of tax sources,and specifically to introduce the reform plan of the tax administrator system and refine law enforcement norms.The second is to promote the reform of a deeper tax administrator system,and to thoroughly promote the tax administrator to lift the relationship between fixed management households,standardized tax source management matters and business processes,and improve related supporting measures.To foster the use of big data technology,foster internal sharing and integration of tax-related information,bolster third-party information sharing,and optimize information regarding tax administrators’ tax source management,the third step is to construct and enhance the tax risk supervision mechanism,the fourth is to upgrade the basic work of the tax risk management system,and the fifth is to enhance revenue and prevention.Optimizing the distribution of personnel,particularly to bolster the breeding of cadres and augment the expertise of tax administrators,is the fifth step.Through the above measures,the scientific and feasibility of Nanchang’s tax administrator system reform is further enhanced.