Analysis And Solution To Tax Administration Problem And Countermeasures Of Local Tax Bureau In Chuzhou

Tax collection and management refers to activities in which the imposition department of a nation, according to tax laws, administrative laws and regulations, collect the imposed tax payment of taxpayers and transfer it to the exchequer in a specified procedure and in accordance with unified stantards.These activities serve as an important source of national revenue as well as an important method for adjusting income distribution.Tax collection and management is the most important responsibilities of the tax department. Whether tax revenues can be collected all that is due, depends on whether tax collection and management could be fulfilled and the quality of tax collection, while the quality of tax collection mainly depends on the quality of tax officials, whether the taxpayer conform to the tax law, the techniques and measures of tax collection and managements, and many other factors.With literature research, statistical analysis and Chinese-foreign comparative method, based on a great number references, this paper has a case study of local tax collection and management of Chuzhu and identify the current problems and flaws in local tax collection and management, and also presents suggestion and method to give some measures and advice for improving the regulations on the local Chuzhou tax collection and management and increase the tax collection quality and efficiency by learning from the advanced internal and external tax collection and management experiences and practices.This paper is divided into five chapters. The first chapter introduces the research background, purpose, research ideas and content framework and research methods; The second chapter outlines an overview of tax and tax collection, mainly on taxation and its characteristics, the functions of taxation, the content of tax collection and management, the developed countries status of tax collection and the evolution and content of the domestic tax collection; Chapter Three status Chuzhou local tax collection, mainly on Chuzhou city and its local tax situation, and the current local tax collection model, status, technology and means; Chapter Four discusses the problems and causes in the model, personnel quality and technology and the means of the local Chuzhou tax collection and management by analysis and research. Chapter Five proposes the counter measures and suggestions, mainly for the above-mentioned problems and shortcomings, from the integration of human resources administration, strengthen personnel training and other aspects of collection and management and reference domestic and international experience to achieve the "Five Targets" of the measures, and the main strategies and measures of the local tax collection and management.