Research On The Efficiency Of Tax Collection And Management At The County Level In The Perspective Of "Internet Plus Tax"

With the continuous updating and development of Internet technology,in order to meet the taxpayers' needs for simplification and networking,the State Tax Administration has built an online taxation service platform suitable for the vast number of taxation needs by relying on modern computer Internet technology and combining with its own collection and management practice.Taxpayers can independently carry out tax registration,cross-district inspection,invoice verification,tax declaration,invoice application and so on,which greatly facilitates taxpayers to do tax,and improves tax efficiency.When we see that "Internet plus tax" brings convenience to tax,we should also face up to the problems that arise and find ways to solve them.Because of the technical operation problems of the first-line taxation cadres at County level,the limitations of taxpayers' understanding and the unreasonable distribution of households,it is worth pondering over the management and control risks,especially a series of tax law enforcement risks exposed in the first-line taxation and management.All of these require us to explore ways to solve these problems in a wide range and wide range based on the keynote of "Internet plus tax".This article first analyzes the opportunities and challenges encountered by China's tax collection and management in the course of the development of "Internet plus tax",and explains the necessity and urgency of carrying out the research of county level line collection and management.As the author works in M Tax Bureau of Haifeng County,the accumulation of writing materials and practical data are easy to obtain,and the authenticity is high,so I take M Tax Bureau of Haifeng County as an empirical case,through interviews,questionnaires and case studies,to find out the difficulties of county-level first-line collection and management,and to analyze and evaluate the current situation of collection and management of the author's unit.On this basis,it puts forward the basic ideas and Countermeasures to solve the problems of county level line collection and management work,and puts forward suggestions and suggestions for the study of the efficiency of tax collection and administration at the county level in the view of "Internet plus tax".