Lianyungang Individual Business Tax Collection Problems And Countermeasures

With the continuous deepening of reform and opening up and the rapid development of economic construction, tax collection and tax work becomes particularly important, individual businesses and tax administration more and more scientific. Since the early 1980s, therefore, both the tax authorities and academic study are sparing no effort to explore a variety of form and content of individual industrial and commercial tax administration reforms, but individual businesses in some areas don't completely understand the guiding ideology and its ultimate goal of tax administration reform, mistakenly believing that tax collection is the " vote managing tax", the "only votes determining tax" Which raise difficulty to determine the number of households, collect tax, exercise authority in place and manage the situation. This article will review the status of tax collection of individual businesses at home and abroad. By the governance, good governance theory, this article analyzes the current status quo, main problems and its origins of tax collection in Lian yungang City, and proposes the countermeasures.This paper is divided into five parts. The first is an introduction; second chapter concerns the relevant concepts and theoretical basis for analysis; the third Chapter presents individual business situation and difficulties of administration of tax collection in Lianyungang; the forth chapter gives details of the difficulty-causing factors; the last Chapter proposes countermeasures.