A Study On The Local Tax Management Of BinZhou

Tax is the foundation of the economy, and plays a great role in the society and economy. China executed tax reform in 1994, and the tax system is divided into two parts, the national tax system and the local tax system. After the reform, though great progress has been got for China's tax business, some problems and demerits were emerged at the same time, and some problems have become the obstacle to the development of the tax business. The paper is meaning to analyze the management of tax management of Binzhou, and find the demerits and shortcomings of local tax management, furthermore, methods and approaches for solving these problems are brought out in order to promote the accomplishment and development of China's tax management.On the basis of theory of tax management, the tax management mechanisms of outseas are analyzed firstly, then the development of current situation of China are analyzed, and the local tax management of Binzhou is brought forth. On the base of analyzing the situation and the adapted measure and its effect of Binzhou local tax management, the problems and its causes are researched deeply, and the measures to solving these problems are set forth. The paper initially brings out the design of tax management disciplinization, information, precision and modernization. The approaches for the tax collection, tax demerits, and tax missing are deeply discussed in order to strengthen the local tax management. Finally, the plan and suggestion for tax reform are set forth.For the theory are combined tightly with the Binzhou tax practice, the study results of this paper will give guides for the nation's tax management.