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Research On The Management Of Local Tax Collection In Qingyuan City

Posted on:2017-02-07Degree:MasterType:Thesis
Country:ChinaCandidate:W J ChengFull Text:PDF
GTID:2279330503469024Subject:Public administration
Abstract/Summary:PDF Full Text Request
In order to adapt to the development of social economy, tax collection and administration mode has experienced a series of changes, the traditional tax collection and administration mode also gradually to legalization, standardization and modernization. As early as in 1997, the state administration of taxation has put forward the new tax collection and administration pattern, namely on the mechanism of tax returns and high quality service, make full use of computer network technology, the centralism collection of tax, tax key audit object clearly, intensify tax regulation. Focusing on tax collection and management and standardize tax law enforcement, reduce the tax collection and administration cost, enhance the consciousness of the tax, ZhiShui in accordance with the law, etc. But due to many subjective and objective factors in reality, the influence of local tax collection and administration appear all sorts of problems in the process of practice.This article from the tax basic principles, theory of new public management, process reengineering, basic theory, theory combined with practice, take the interview method, combining with the actual production of qingyuan the interview outline, were interviewed 50 qingyuan local fiscal and taxation work personnel, finance and tax professionals and representatives of some enterprises, and listened to their objective opinion and the suggestion, this paper expounds the problems existing in the qingyuan city municipal local taxation management, such as: heavy tax plan light tax law, tax source monitoring lack of strength, is dysfunctional, tax services, etc. Then it analyses the reasons of the problems, including: regional economic mechanism of external factors, the tax collection and administration method, internal personnel factors set, a task index factors affecting factors, the tax collection and administration law safeguard and so on. After analyzing the cause of the problem, draw lessons from the successful experience of foreign and domestic similar area, the qingyuan city local tax collection and administration in tax administration, tax source monitoring, tax services, tax auditing and informatization engineering problems, puts forward the measures to further improve the qingyuan city local tax collection and administration:(1) establish a tax information collection platform;(2) the optimization of tax service set up hotline communication bridge;(3) to explore the construction of \ "Internet + tax\" electronic tax system;(4) to encourage and regulate the tax agent and other auxiliary body development;(5) to break the regional boundaries optimize degenerate institutions;(6) update personnel management optimizes the allocation of human resources;(7) the scientific tax plan coordination of local economic development.Qingyuan city, this paper studies to promote local tax collection management level to a higher level more, establish a scientific and reasonable collection agencies, bearing all the elements of local tax collection and administration mechanism to coordinate the orderly and efficient operation, through the establishment of effective management and tax sources service mechanism, strict and effective taxation management and tax source monitoring, tax services, can provide the multi-level services; Sound information monitoring network on the other hand, to achieve cross-regional cross-department multi-dimensional monitoring, finally realizes the tax revenue and the harmony between people, organizations, and social development, the coordination of economy for qingyuan greater contribution to the healthy development and all-round social progress.
Keywords/Search Tags:local tax Collection management, tax source management, Tax service
PDF Full Text Request
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