Research On Tax Collection And Administration Reform

Since the tax-sharing reform in 1994,China's tax collection and administration system and the corresponding collection and management model have undergone a long-term exploration and reform.In 2003,in accordance with the general requirements of the CPC Central Committee and the State Council on strengthening tax collection and administration,the State Administration of Taxation finally confirmed the collection and administration of "centralized collection,key inspection and strengthened management based on the declaration of tax payment and optimization of services and relying on computer networks" mode.This model can be summarized as a "34-word" model.Its purpose and purpose are to further strengthen tax collection and administration,improve the collection and management system,consolidate the basis for tax collection and management,strengthen the management of tax sources,optimize tax services,achieve scientific and meticulous management and raise taxes Quality and efficiency of collection and management.With the gradual progress of deepening the reform of collection and administration modes,the results are obvious.On the one hand,the tax collection and management ability of grassroots tax authorities in China has been significantly raised;the level of informatization tax administration has been gradually developed;and the tax revenue in our country has been greatly increased year by year.On the other hand,the service level of the tax authorities has been further raised and service awareness gradually increased.A series of relatively efficient tax service procedures have been formed under the specific circumstances of all localities,which has enhanced tax efficiency of taxpayers.However,with the rapid social and economic development in our country,the major contradictions in China have changed.In the face of new social and economic development problems,the fiscal and taxation system is bound to face a new situation of reform.In particular,the current rapid economic development of the Internet,the digital economy,technological revolution and population aging dominated by the information economy and e-commerce pose many challenges to the tax reform.Tax administration in the era of big data exposed some issues such as information asymmetry.Therefore,under the new era,it is urgent and necessary to deepen the reform of the fiscal and taxation system,speed up the establishment and improvement of the tax collection and management mode that is supported by modern technological means,has a more scientific process-oriented design and a higher degree of public ownership and a more legalized system.In order to better meet the requirements of the new situation of taxation work and the development of informatization and to solve the deep-seated contradictions and outstanding problems in the current tax collection and management mode,the General Office of the CPC Central Committee and the State Council issued in 2015 the document entitled "Deepening the Reform of the State Taxation and Local Tax Collection and Management System Program" for the next period to make the top-level design of China's taxation system reform,the State Administration of Taxation also proposed a "change on the collection and management methods to improve the efficiency of collection and management guidance","Taxpayers classified management approach" and other changes in collection methods However,it has not given rise to a unified success paradigm in terms of how the tax authorities at the grass-roots level below the provincial level have changed their collection and management systems.The Administration also gives more room for development.Based on the current tax collection and management model in our country,this dissertation begins with the core concepts of tax collection and tax collection and collection and summarizes the reform of tax collection and management modes since the reform and opening up,and explores the history of tax collection and management Various problems and experiences,with a view to providing suggestions and reference for further deepening the reform of tax collection and administration in our country.This article chooses J district of Chongqing as the research object,uses the statistic and the comparative analysis method to study the current tax collection and management mode of J district in Chongqing,analyzes the deficiencies and causes existing in the reform of the current tax collection and management mode,and draws lessons from the advanced regions and Chongqing The system of pilot tax reform pilot districts and counties,the reform of tax collection and management reform proposed thinking and countermeasures,with a view to the national tax collection and management model to provide a reference.