Research On Tax Collection And Administration Of China's Local Taxation Bureau

Tax collection and administration is the core of the local tax bureaus in our country,which is the necessary way for the target into real income sources.Strengthen tax collection plays an important role in improving income of the organization and consolidating the economic development.The mode of the tax collection and administration in the local tax bureaus has new problems.It is urgent to improve the relevant theory and put forward reasonable suggestions.This paper focused on the status and problems of tax collection and administration of Local Taxation Bureau of XX District,and it analyzed tax collection and administration status from five aspects: tax collection basis,tax informationization,tax source management,risk management,tax service.The problems of tax collection and management are weak tax base,insufficient information,lack of tax source management,lagging risk management and poor tax service.This paper analyzed the problems and reasons.It includes the traditional thinking mode,weak cadre team construction,bad tax source management,and separation of informatization and risk management.This paper put forword the reasonable measures,combining collection practicethe of the local tax bureau,which included strengthen tax collection and management,perfect mechanism,build team,improve tax data.From the informationization,local tax bureaus should strengthen the integration of tax and technology.From the management of tax source,local tax bureaus should strengthen micro management and specialized management.From the risk management,local tax bureaus should study the knowledgeof tax risk,enhance staff's quality.From the tax service,local tax bureaus should construct tax service agencies,improve staff quality,cooperate with national tax bureaus.local tax bureaus should improve the quality of tax collection and administration through various specific measures.At present,most of the researches on tax collection and management focus on a certain aspect,and the researches scope is narrow.The innovation of this paper is:Analyzes the level of tax collection and administration at this stage,combining with the practice of tax collection and administration.Firstly,this paper analyzed problems andreasons form the collection base,informationization,tax source management,risk management and tax service.Secondly,this paper found reasons of affecting the level of tax collection and administration.Thirdly,this paper put forward the improvement measures and suggestions.