Research On Tax Collection And Mangement Model Of No.2 Subbureau Of BH Local Taxation Bureau

With the deepening of our country's economic system reform,China is moving to the deeper level of transforming growth mode and adjusting the economic structure.China's economic development has also entered a new normal.As the main support of the country's economic development,tax revenue,with the adjustment of economic structure,will surely bring profound changes in structure of tax sources.As a result tax authorities will face more immediate,more incisive and more complicated problems.In this case,tax authorities' priority is to solve practical problems.As the sustained development of e-commerce and internet and strengthening of legal awareness and rights protection awareness of taxpayers,their operating forms have made various changes.In the course of practice,our country's current tax collection and management mode presented many problems such as low efficiency in taxation,high tax collection cost and tax revenue loss.Tax authorities are badly in need of increasing intensification level of tax management and improving tax collection and management mode.Current tax collection and management mode is a working method which has its regularity formed through long-term practice and it covers tax administration,tax collection tax assessment and tax inspection.Tax collection and management mode and current taxation system will be continuously adjusted with the development of society and changes of tax system.With the reforms of tax collection and management mode on the base of practice,grassroots tax authorities can not only enhance improving current tax management theory.Based on domestic and foreign tax collection and management modes and adopted no.2 subbureau of BH local taxation bureau as the case,this paper comprehensively and systematically analyzes the tax collection and management of model of no.2 subbureau of BH local taxation bureau through collecting and analyzing data of businesses with their jurisdictions and actual situation of tax revenue and finds out problems and reasons in the work of tax collection and management.Referring to the advanced experience of the US,Japan,Singapore and other developed countries as well as Zhejiang,Jiangsu and other areas,this paper puts forward a complete set of details in further improving tax collection and management mode.On the basis of well-prepared research and taxpayers' feedback collection,this paper seizes the main contradiction,highlights its focus and ensures sufficient cognition to make reforms of tax collection and management mode work.