| Since the process of economic globalization continues to accelerate,Reform and Opening develops to depth and information technology advances rapidly,great changes have taken place on the economic and social environment for tax collection and management in our country after The Third Plenary Session of the 18 th CPC Central Committee.Traditional management concept,methods and means,institution settings and system design don't match the objective needs of current tax management forever.It is very necessary to change the current tax collection and management system and to explore a new paths.So,the taxpayer classification-grading management comes into being.The taxpayer classification-grading management makes taxpayers,tax matters and tax authorities' management responsibilities at all levels and departments classified scientifically with keeping the rank of tax payment invariable.Also,it is a standardized,professional and differentiated way to assign limited collection resources to taxpayers with high risk or high concentration by using concepts and methods of risk management,relying on modern information technology and promoting management level of some complex tax matters.It's not a long time sincethe taxpayer classification-grading management began,however,some problem has begun to appear during the execution,like unscientific resource allocation,low informatization level and incomplete supporting systems and measures,witch affects the expected effect of classification-grading management directly.So it is really necessary to research for effective ways to improve taxpayer classification-grading management after analyzing its present situation and problems exist in perspective of public management professionally and rationally.The article takes the State Administration of Taxation of Hangjin banner in Ordos as the research object and research on its taxpayer classification and management.Firstly,we describe the concepts,expected goals and principles of the taxpayer classification and management in current time according to New Public Management Theory and Government Process Reengineering Theory.Next,define the historical and realistic background,and do multi-angle analysis of its necessity.The article also makes a introduction to the tax source management of the State Administration of Taxation of Hangjin Banner,describes its frame design and general practice systematically,and makes simple comment on the current situation of taxpayer classification-grading management in current time as well.On the basis of all above,the article makes a study on problems exist about resources allocation,informatization,taxpayer classification and supporting systems and measures.Finally,suggestions on taxpayer classification-grading management optimization are provided.The article aims to explore a viable model and to improve the quality and efficiency of tax management by researching on problems exists in managementrunning.Also,we hope that the article can provide references on taxpayer classification-grading management of grassroots in our country. |
