Study On The Reform Of The Tax Collection And Management Mode In The L District Of Luzhou City

Taxation is the blood of the country and the guarantee for the normal operation of the state machine.The appearance of tax collection and management is accompanied by the generation of taxation.The choice of tax collection and management mode directly affects the quality and efficiency of tax collection and management.A good tax collection and management mode should be in line with national policy guidance and social economy development,scientific and technological development level and its own tax system and many other factors.Nowadays,it is the important stage of the deepening reform of the country and the rapid development of the social economy.The collection and management environment and the requirements for collection and management are undergoing rapid changes such as the state's proposal of “Reforms to delegate power,streamline administration and optimize government services” to change the government's own functions;with the rapid development of China's economy and the country's “Mass entrepreneurship and innovation”,the number of taxpayers with different business models and volume has surged;information technology is fully utilized in various fields,which brought about the vigorous development of enterprise productivity and the changes of economic structure industry institutions,but it also has put forward new requirements for the management of tax authorities.From the comprehensive expansion of the reform of the camp to the announcement of the reorganization of the national tax,the country's taxation system has also undergone major changes in recent years.These factors have brought challenges and opportunities to tax collection and management in the new era.That how to improve the quality and efficiency and do a good job in tax collection and management in the new era is an important issue for the basic tax authorities.It is in this context that the article takes the example of tax collection and management mode in L District of Luzhou City,and analyzes its reform by using process reengineering theory,new public management theory and risk management theory.There are four chapters in this article.The first chapter is related concepts and theoretical foundations.The core concepts in the article and the applied public theory are explained and introduced in this chapter.The second chapter is the practice of reforming the tax collection and management mode of the L District Taxation Bureau of Luzhou City.The main contents of the reform and main features of the reform are analyzed and summarized in this chapter.The third chapter is the analysis of the effectiveness,problems and causes of the reform of the tax collection and management mode of the L District Taxation Bureau of Luzhou City,and then the achievements and shortcomings of the reform are analyzed.The fourth chapter is written to help further improve the reform of the tax collection and management mode of the L District Taxation Bureau of Luzhou City,and to put forward the suggestions for the reform of the tax collection and management mode for basic tax authorities.It is hoped that the article will further improve the tax collection and management mode of the L District Taxation Bureau of Luzhou City so that they can provide a taxation and non-tax revenue collection and management mode of higher quality while serving taxpayers.And hope this article can provide reference for the reform of tax collection and management mode of other basic tax authorities.