Research On The Problems And Countermeasures In The Tax Collection And Management Of Our Country

Since the 19 th CPC central committee,the pace of deepening reform of the fiscal and taxation system has been accelerated.Tax collection and management model is the core content of tax collection and management system.It is not only directly related to the quality of tax collection and management,but also directly affects the overall situation of tax collection and administration.However,with the deepening of tax reform,series of problems appeared.Tax administration is facing a severe test.This paper takes the national tax system of RiZhao city in ShanDong province as an example.Firstly,this paper compares the research on this topic at home and abroad.Secondly,combined the actual situation,this paper summarizes the problems of tax administration.In terms of the current situation,this paper mainly expounds the organization tax revenue,tax source structure and tax collection and management personnel.In the aspect of problems,this paper mainly summarizes the problems such as weak administration,frequent law enforcement risks,relatively lagging information management,and simple control measures.In the aspect of cause analysis,this paper mainly analyzes the aspects of human resource allocation,internal control mechanism construction,tax information symmetry and risk management mechanism.Thirdly,this paper deeply analyzes the causes of the problem.Finally,this paper puts forward some suggestions on strengthen tax administration.For example,We can improve the top-level system design.We can promote the exploration and innovation of grassroots tax authorities.We can strengthen the management collaboration between government departments.The author hopes that through the research of this paper,It can provide a case study for improving the tax management mode in our country.Only in the way can we really achieve the goal of realizing tax modernization by 2020.At the same time,the author hopes that this paper will be a summary of the theoretical knowledge of graduate students.What's more,the author hopes that this paper can contribute to the theory of tax risk management,the tax compliance theory and the process reengineering theory.