Research On The Tax Collection And Management Of The Basic Tax Authorities Under The Background Of The Combination Of State And Local Tax

In July 2018,the two institutions of state tax and local tax changed from cooperation to merger.The combination of state and local tax is a great advantage for both tax authorities and taxpayers,but at the same time,the reform of tax collection and management system has brought unprecedented challenges to the tax collection and management work of grass-roots tax bureaus.This paper is mainly based on the background of the merger of state and local tax,taking the tax bureau of Xihua County as the research object,and combining with the author's practical experience in the tax collection and Management Unit of Xihua County Tax Bureau,through the methods of literature analysis,field investigation and case analysis,this paper expounds the connotation of tax collection and management,the development course of the merger of state and local taxes,and the changes in tax collection and management of the tax authorities after the merger of state and local taxes On the basis of the above,this paper makes an in-depth study on the current situation of tax collection and management of the grass-roots tax bureau,and in view of the loopholes in the tax source management of the grass-roots tax bureau under the background of the current consolidation of state and local taxes,the problems of high law enforcement risk,low level of tax service,urgent need for improvement of tax risk management,low level of utilization of tax information and limited human resources,etc.The internal and external factors as well as the causes of policy and law are analyzed According to the analysis of the problems and reasons,it is clearly put forward that the tax collection and Management Work of the basic tax bureau should be further improved through such measures as continuously consolidating the basis of tax collection and management,comprehensively improving the level of tax service,constructing the tax risk management system,promoting the innovative development of tax informatization,and further optimizing the human resources management Make sure the tax money gets to the warehouse on time.