Research On The Problems And Countermeasures Of The Current Local Tax Revenue Collection Management

With the promotion of China’s opening-up reform and the fast development of its economy, the growth rate of the national revenue falls short of expectation. The situation reveals that the inefficient Tax Revenue Collection Management (referring as TRCM hereinafter) system leads to the burst of tax evasion. Therefore, the theoretical study of TM should be focused on, and an efficient TRCM model is needed to be explored in practice.Since the enactment of Tax Revenue Collection Management Law in 1994, the government has carried out new reforms in terms of taxation. In order to ensure the collaboration of TRCM and the new taxation systems, the State Bureau of Taxation (SAT) announced a new TRCM model named’based on tax declaration and optimized service, depend on computer network, centralize the revenue collection, and focus on the inspection’. The reforms in TRCM can be reflected from the following aspects:manage taxation in accordance with the law, reduce the cost of TRCM, increase the awareness tax declaration, and improve the level of information management. The reforms ensured the standardization and legalization of TRCM, in the mean time, imported the modern computer network technology in the TRCM. Through computer network systems, tax-payers’residential situation, tax declaration, payment, and inspection, taxation reconsideration and litigation can be systematically managed, and the standardization, objectiveness and fairness can be further enhanced. The establishment of the new TRCM reforms accelerated the quality and effectiveness of TRCM, improved the effects of supervision, and pointed out the directions of taxation informatization. However, many implicit institutional problems have arisen during practice, which affect the stableness and further development of TRCM reforms. Take the TRCM reforms of Laiwu Local Bureau as an example, since the establishment of’Golden Taxation Third’, problems like unclear recognition of taxation target and TRCM duties, disordered taxation management, mendacious tax declaration, low degrees in terms of obedience and informatization, have significantly affected the legitimacy of TRCM and the development of taxation system. This article shall systematically analyze the situations and problems encountered by Laiwu Local Tax Bureau, bases on empirical studies and filed work, and lay out suggestions for the development and optimization of TRCM reforms.In addition to the introduction, this article is divided into three parts altogether.The first part mainly describes that the reform of TRCM model in the land tax system in our country appeared several times in the history and each the main principles and characteristics of TRCM model, and concludes that these four reforms have common ground and characters that the were adapted to the needs of economic and social development. Analysis shows that TRCM model in our country is in the key period of reform, so top-down reform is urgently needed.The second part, analysis on of the characteristics and problems of TRCM model on the basis of Laiwu Local Bureau. The categories of taxes in Laiwu Local Bureau is mainly the business tax and land use tax, and tax revenue mainly comes from the key tax source enterprises and key industries. There is a serious phenomenon that number of tax source, a lot of Tax number, and understaffed. Although in recent years, Laiwu Local Bureau has a lot of innovations in sources of risk control, fine management and tax services, but also has many problems like unclear recognition of taxation target and TRCM, disordered taxation management, mendacious tax declaration, low degrees in terms of obedience and informatization, tax services cannot meet the requirements, and the informationization management level is low. Moreover, after the "Golden Taxation Third" online, there are stricter on jobs and the division of responsibilities and application is more specific. At the same time, land tax departments at all levels start to attach great importance to the further reform of TRCM model.The third part, it is mainly the study of problems of Laiwu land tax collection and management, and put forward feasible suggestions. On the basis of the grass-roots tax administrator system, management and rotational cross should be carried out.In terms of institutions and personnel configuration, the following suggestions is putted forward, such as delayering, refined, personal responsibility and authority collection materialization, etc. In terms of personnel quality, investment should be increased in personnel recruitment, classification spray Yang, continuing education, and motivate cadres initiative and enthusiasm through the performance appraisal system. Aiming at the problem of management is not in place, the quality is not high, we should apply the dynamic management to the sources of rare implements, and through the comprehensive governance and introducing the taxpayer’s credit rating system to improve the system of tax compliance. It should improve the system inside and outside the cost concept, rise the efficiency of tax collection and administration through perfecting the legal system, carry out collection and management intensification and classification management to save cost. In view of that currently tax service and the demand is not consistent, we should establish a diversified service platform to improve ability of service, and offer professional service team to innovative service form. Finally, centered on the system of "Golden Taxation Third", integrate the existing information system, improve the utilization rate of the system and enhance the level of tax cadres computer operation. Finally it will achieve the overall goal of taxation reconsideration.