| Non-tax revenue is an important part of government financial revenue,an important supplement to tax revenue,and plays an important role in safeguarding local finance.After the reform of the national tax and local tax collection and administration system,the collection and administration responsibilities of non-tax revenue began to be transferred steadily.The non-tax revenue items collected by the tax department increased year by year,and the business of the tax department gradually expanded from a single tax revenue to three parts: tax,social insurance and non-tax revenue.The difficulty of collection and administration also increased,and problems and challenges also followed.The study on the collection and management of non-tax revenue by the taxation department has become an important subject to be faced urgently.This thesis takes the tax Bureau of W City as the research object,sorts out the non-tax revenue items and collection and management situation collected by the tax department of W City,conducts field research on the current situation of non-tax revenue collection and management,interviews the personnel engaged in non-tax revenue collection and management and personnel in relevant functional departments,analyzes the current prominent problems of non-tax revenue collection and management in W City,and analyzes the causes.Make specific suggestions.It is expected to provide reference for the tax authorities in W City to improve the efficiency of non-tax revenue collection and management.In the specific research process,based on the new public service theory and process reengineering theory,this paper comprehensively uses the methods of literature research,interview and comparative analysis.Firstly,it describes the current situation of the non-tax revenue collection and management of the tax department in W City from the aspects of collection and management subject,collection and management function,collection and management scope,collection and management process and software platform.Secondly,corresponding to the four aspects of the current situation,the paper elaborated the existing problems in the collection of non-tax revenue by the tax department of W City.These problems are caused by the imperfect supporting system,imperfect information construction and weak management link.Finally,in order to effectively improve the efficiency of non-tax revenue collection and administration of W tax Bureau,this paper compares the experience of tax collection and administration,and proposes to enrich the collection and administration force,create a tax and fee cooperative mode,and give full play to the department’s collection and administration force,so as to improve the allocation of collection and administration mode and realize the improvement of collection and administration efficiency.Improve the function of the data sharing platform,strengthen the analysis of collection and management data,break the barriers of tax and non-tax income,so as to improve the construction of the sharing platform and break the barriers of data sharing;It is suggested to strengthen the law enforcement basis of non-tax income,improve the risk prevention and control mechanism,and establish a joint reward and punishment mechanism,so as to improve the construction of the system and mechanism and avoid the risks of collection and management.It is hoped to solve the problems of the current non-tax revenue collection and management of the tax bureau of W City,and continue to improve the quality and efficiency of non-tax revenue collection and management. |
