Along with the transformation of Government Function,the Tax Adiministration do a lot of useful studies.The Value-added tax reforms have been finished.No matter the National Tax Bureau and local Tax Bureau will be mereged or cooperate,the problems about Collection and Management are objective realities,The transformation of Collection and Management function is imperative.So it is a positive research.The research is under the background of ‘Value-added tax reform'.The theoretical basis is Government Function theory,synergy theory,business process re-engineering theory,tax compliance theory.The paper introduces the situation of Bayannaoer Tax Adiministration and recommends appropriate solutions.This paper combs and analyzes existing problems,finding that cooperation of different agencies is not strong,the work pay more attention to form,the support of technology isweak,the tax collection is not running smoothly,the tax service is not fully functioning,the human resources management level relatively lags behind and so on.The research expounds the causes of the problems from several aspects,e.g.,deviation of concept,unreasonable allocation of functions,the lack of technology,imperfection of administrative system,incomplete setting of human resource restricting institution.Finally,on the basis of referring tax administration experience at home and abroad,the research provides suggestions,e.g.,changing the idea of thought,consummating the legal system,building professional supervision systems,aggregating information systems,setting up a human resources training system. |