Study On Tax Revenue Collection And Management Modernization Advanced By Tax Authorities At The Grassroots Level

Tax collection and management model has been a basic link in the reform of tax collection and management in China,and the exploration of the tax collection and management pattern reflects the process of deepening the understanding of the modern management law.Prior to 1986,China's tax reform issues did not mention the issue of tax reform.Since then,the reform of tax administration is divided into three stages: the first stage: 1988-1994,three,two as a symbol of separation separation;the second stage: 1994-1998,mainly built 30 word collection mode;the third stage: 1998-2004,informatization and specialization;ideas on 2004 after 30+4 on the basis of scientific and meticulous;to 2020 the basic realization of the modernization of tax.In order to adapt to the development of market economy,strengthen the functions of macro regulation and control of tax collection and management system reform,to ensure that the tax collection and Tax Harmony parallel,further reflect the tax collection and management science,rigorous,standardized,fair and efficient principle,the State Administration of Taxation has put forward "tax declaration and services based on computer network based on the centralized collection,focusing on inspection,strengthen the management of the new tax administration modernization model,in order to regulate the tax collection and management,strengthen the consciousness of paying tax effect.The historical background of reform of tax management pattern in China based on the above,this paper will be placed under the perspective of tax administration reform of new public management theory,new public management thinking as a way to try to support the new normal under the grass-roots organs to promote the modernization of tax collection and management problems to different interpretations.