Research On The Innovation Of Tax Collection And Management System In China

With the continuous growth of our economy,the tax revenue is also increasing.In the complex economic environment,the forms of economic activities are becoming more and more abundant,which also brings some challenges to the tax work.At present,the tax work in China is in a bottleneck period.On the one hand,people's income increases and economic activities become more diversified.At the same time,with the increase of the total tax revenue,the economic diversity of tax revenue is becoming more complicated.On the other hand,due to the imperfection of the tax policy,the tax distortion effect is generated,and the influence is constantly expanding,and the unfair problem is increasingly prominent.Therefore,the tax collection and management system of our country urgently needs to adapt to the adjustment of the tax policy and make timely adjustment and innovation at the same time.This article revolves around the theme of China's tax collection and administration system innovation combed the mode of tax collection and administration,tax management measures,the efficiency of tax collection and administration,tax collection and administration cost and tax control and so on literature at home and abroad,construct a research framework of institutional economics,from the formation and characteristics of China's tax collection and administration system and institutional change and so on are studied,and draw lessons from foreign experience and based on the actual,China's tax collection and administration system innovation countermeasures and Suggestions are put forward.This article revolves around the theme of China's tax collection and administration system innovation in combing the domestic and foreign literature on the basis of tax collection and administration system,to research framework of institutional economics,from the formation and characteristics of China's tax collection and administration system and institutional change and so on are studied,and draw lessons from foreign experience,based on the actual,China's tax collection and administration system innovation countermeasures and Suggestions are put forward.Transformation based on the connotation of tax collection and administration,and based on the analysis of the status quo,based on the existing research,using DEA-Malmquist method,from three aspects of the institutional efficiency of China's tax collection and administration inspection:(1)from the Angle of time inspection throughout the country and the provinces during the period of "11th five-year plan" and "twelfth five-year" efficiency of tax collection and administration;(2)the regional heterogeneity of tax collection and management efficiency of 31 provincial administrative regions in China is verified from the spatial perspective;(3)the paper analyzes the efficiency of tax collection and management of national and provincial administrative areas before and after the consolidation of national and local taxes.Finally,the following conclusions are drawn: first,from the perspective of time,the efficiency of tax collection and management in China has been on the rise during the "11th five-year plan" and "12th five-year plan",and the utilization efficiency of tax collection and management resources has been improved.However,the average efficiency of tax collection and administration in all provinces and regions of China is in DEA invalid state in the "11th five-year plan" and "12th five-year plan".Therefore,it is necessary to strengthen the existing tax collection and management technology and the allocation of tax collection and management input resources to improve the efficiency of tax collection and management.Second,from the perspective of spatial dimension,nearly 38% of the regions in the "eleventh five-year plan" are low in the pure technical efficiency of tax collection and administration,but maintain the overall technical efficiency by relying on the high input of tax collection and administration resources.During the 12 th five-year plan period,many regions improved the pure technical efficiency of tax collection and management,and jumped into the higher category.Thirdly,from the perspective of dynamic analysis,the total factor productivity of tax collection and administration in all provinces and regions in China has little change.Through dea-malmquist analysis,it is found that the total factor productivity index shows a state of fluctuation,in which the change of technical efficiency fluctuates significantly,mainly because of the influence of the fluctuation of the efficiency of tax collection and administration scale.Fourth,take the merger of state and local taxes as the time division point to compare the efficiency of tax collection and management before and after the merger of state and local taxes.After the merger of national and local taxes,the efficiency of tax collection and administration has been improved slightly,but not by much,which may be because the research period is only half a year and the interval is short.The merger of national and local taxes has positive significance for tax collection and administration in China.Based on the above empirical results,combined with the experience of foreign tax systems,this paper analyzes the tax collection and management systems of the United States,the United Kingdom and Japan,and proposes the enlightenment of foreign tax collection and management systems to the innovation of China's tax collection and management system,namely,the restriction of cash transactions and the establishment of tax,social security and banking integrated information management systems.And path of China's tax collection and management system to carry on the system analysis,through the route choice on the basis of China's tax collection and administration system,obstacles and channel three factors,analysis of the path selection of measures: one is improve data acquisition and application ability,to obtain more comprehensive tax-related information and data of the system,and deepen to the big data processing and application ability;Second,strengthen the law enforcement and other measures to improve the intensity of tax administration,so as to achieve the ultimate goal of improving the tax law compliance of taxpayers;Third,establish a data sharing platform,increase the link between risk identification,information comparison and tax assessment,and establish a risk-oriented tax collection and management model based on "big data".Fourth,restructure the tax risk control process,standardize the overall framework and specific links of the tax collection and management process,and improve the service efficiency and quality.Finally,this paper puts forward some innovative Suggestions on China's tax collection and management system.Some feasible Suggestions are put forward from the following aspects: tax legalization,institutional setup,speeding up the "decentralization and service" of the tax system,improving the mode of collecting social insurance premiums,debugging and optimizing the taxpayer's mind,and optimizing the personnel management of tax institutions.