Research On The Reform Of Tax Collection And Management Pattern

As a pilot zone of reform and opening up and one of the pilot cities of business environment reform and innovation in China,tax sources in Guangzhou have the characteristics of complexity and diversity,since the original "household management system" tax collection and management mode can no longer adapt to the complicated and changeable current tax source management.To fully implement the general arrangement of tax work in the new development stage of the State Administration of Taxation,the Tax Bureau of Guangzhou put forward the comprehensive idea of establishing and implementing the "1+3+12+N" strategic system,then formulated the Work Plan of the Tax Bureau of Guangzhou on Deepening the Reform of Tax Collection and Administration and Building a New Pattern of Modern Smart Tax Collection and Administration.It proposed to promote the reform of " teamwork management of household management" mode before promotion,and selected N District Tax Bureau as the pilot to explore work experience and reform paradigm by focusing on solving the prominent problems and contradictions in the tax collection and administration work of grass-roots tax authorities,it optimized the way of tax enforcement,enhanced the modernization of the tax collection and administration system.From the perspective of grass-roots tax authorities,this paper takes the pilot reform of "teamwork management of household management" carried out by the N District Tax Bureau,Guangzhou as the research object,then collects relevant data and materials through field investigation,interview and questionnaire.It uses new public service theory,business process reengineering theory and risk management theory to analyze the existing problems and their impacts in the pilot implementation of "teamwork management of household management" in the reform of grassroots tax collection and management mode from the perspectives of concept,mechanism,personnel,supervision and multiple aspects.It seeks to solve the countermeasures,discusses the thought of improving the mode of tax collection and management at the grassroots level,offers the theoretical reference for the reform and improvement of the tax collection and management mode at the grassroots level,which is of practical meaning and practical value for the reform.