Study On The Optimization Of Tax Collection And Management System Of Yiwu From The Perspective Of Public Management

With the rapid development of social economy,As the core component of social economy,taxation is becoming more and more important.Governments in various countries pay more attention to the quality of tax service,the balance of tax collection relations and the control of the cost of tax collection and management in organizing their tax work.Tax collection and management is the central link of the whole tax management activities.It is the realization means to realize the goal of tax management and change the potential tax source into the real tax revenue.Established in line with the current market economy development requirements of the modern tax administration system,is an important guarantee for the harmonious development of the relationship between tax levy and payment.It is an important subject facing the current tax work that how to optimize the allocation of resources in the new situation?promoting tax risk and professional management?optimizing tax service?providing effective resource protection for tax collection and management.At present,there are some problems in the tax work of our country,such as unbalanced allocation of collection and management resources,poor service quality,unclear division of management levels,and so on,How to optimize the allocation of resources,strengthen tax service,promote risk management and professional management is an important issue facing the current tax collection and management reform in the new situation.This article is divided into four parts.First of all,the author carries out theoretical analysis and research,brief introduction of the theoretical connotation of tax collection and management and public management.Second,this paper makes an empirical analysis of the present situation.Firstly,we learning from the practical experience in the field of tax collection and management at home and abroad.through empirical analysis to clarify the existing problems in the current tax collection and management,and to analyze the causes of these problems,We focus on the current situation of tax collection and management in Yiwu,and then draw inspiration to optimize the local tax collection and management system.Third,we carry on the countermeasure research.Based on the concept of public management and the reality of Yiwu,we put forward the overall concept of the new tax collection and management system in Yiwu from the aspects of management concept?organization structure,process setting,and resource allocation and so on.Then we refine the overall idea from set up the taxpayers' demand-oriented tax service system,the tax classification as the basis ofTaxation professional management system,risk management oriented tax management system and tax business processes and so on.Finally,we outline the research methods and contents of this paper;list the results of this study and clarify the next direction of research.