Research On The Current Optimization Path Of Tax Collection And Management System Reform

Since the party's eighteen,national governance capacity and modernization of the national governance system has become an important part of the current comprehensive deepening reform,deepen the reform of fiscal and taxation system has become a key link.In this context,to explore the related principles should be followed in the process of tax administration in theory,to strengthen and improve the tax system reform,grasp the law of development of tax collection,tax collection and management of tax service has played a leading and fundamental role,explore the transformation of government management and matching the mode of tax collection and management from the tax collection authority standard to the taxpayer service transformation,promote the work of tax collection and management focus from fiscal revenue management to the tax source monitoring and tax service transfer,improve tax collection efficiency and quality.The tax collection system directly affects the level of tax rate,the tax system and affects the implementation,but also affect the tax sources into tax conversion rate,tax reform is an inevitable requirement of the modernization of the tax development,respect for the rights of taxpayers is the basic premise of tax system reform,optimize the tax service is the basic orientation of tax system reform to improve the level of tax collection,tax supervision system reform initiatives.Because of the tax reform accordingly,set on the tax compliance perspective,analyze the deep reason of difficulty now the reform of tax administration system,hoping to deepen the understanding of tax collection,tax system,tax collection and management functions etc..According to the research background-Theoretical Study-reality—Study on the path of the development of progressive layers,to discuss issues related to China's tax reform of the tax system,with a view to the problems related to tax reform in-depth analysis.First of all,this paper focuses on the theoretical basis of the reform of tax collection and management system,through the analysis of the theory of tax compliance,especially the way,the degree,the effect of the framework of the construction of the concept of tax collection and management system.At the same time,by reviewing the research progress of tax collection and management system,we find the space and the focus of this paper.Then review the tax system since the year of 1996 and 2001,the implementation of an important tax reform in 2014,and from the Administration Department of integration design,check the separation mechanism and the implementation of collection process reengineering three aspects,summarizes the main practices of our tax system reform and are reviewed.Finally,not limited to the traditional theory,straighten out the positive response to the difficulties in the reform of tax system approach.The solution is mainly through strengthening the system design,promote the support of tax collection system;improve the level of protection,strengthening tax collection and management organization;through the innovation of administration mode,improve tax collection capacity.