Research On The Reform Of Tax Collection And Management Operation Mechanism

Taxation is the main source of national fiscal revenue and plays a huge role in social and economic life.The Third Plenary Session of the 18 th CPC Central Committee proposed that the government need to promote the modernization of the national governance system and governance capacity.That pointed out the direction for the tax authorities to focus on reforming the collection and management system and promoting the modernization of taxation.The State Council has proposed to promote the reform of “simplified administration,decentralization,and optimization of services”,optimize the taxation business environment.It requires that the tax system should transform functions as soon as possible,optimize the collection and management processes,innovate operational mechanisms,improve the efficiency of collection and management,reduce the cost of taxation,gradually solve and break through the institutional barriers affecting tax development,and accelerate the realization of tax collection and management modernization.Qingyuan taxation bureau carried out a bold exploration in reforming the tax collection and management operation mechanism before the merger of the national tax and local tax bureau,and achieved good results.However,with the reform of the tax collection and management system entering the critical period,the hard period and the deep water area,the current tax collection and management method,especially the full-function tax collection and management mechanism of the grassroots branch,the relatively “dough” management methods,crossing of authority,fuzzy rights and responsibilities,unclear business processes,and poor monitoring of tax sources had led to inefficient tax collection and management,un reasonable tax resources allocation.That inefficiency,the high cost of taxpayer's handling Tax Business,and the increased tax risk of taxpayers have seriously hindered the process of modernizing the taxation management system and governance capacity of Qingyuan Taxation Bureau.With the smooth progress of the reform of the national tax and local tax bureau's collection and management system,the development of the taxation business of the Qingyuan Municipal Taxation Bureau had entered a new era.For Qingyuan City Taxation Bureau,how to explore and establish a set of effective new tax operation mechanism on the basis of the previous tax reform is a major issue that needs to be solved urgently.The author believes that on the basis of taxation specialized management,strengthening tax risk management,using advanced scientific and technological means to optimize tax business processes,establishing a more scientific,professional,and detailed new tax operation mechanism is the only way to promote the new development of taxation work in Qingyuan City.