A Research On Perfection Of Tax Collection And Management Model In Inner Mongolia

Tax collection and administration is the front and key of the whole tax work,and the quality and efficiency of tax collection and management is an important measure to reflect the level of tax administration in a certain period of time.How to improve the quality and efficiency of tax collection and management,and to build a stable and efficient tax collection and management model are major problems facing tax authorities at every level.Since the implementation of a new round of "tax-sharing" reform in 1994,in order to ensure the coordinated operation of tax collection and administration and the new tax system,the State Administration of Taxation has proposed the establishment and implementation of a new tax collection and management model based on "reporting tax collection and perfecting tax services,computer networks,centralized collection,key inspection",and tax revenue has increased year by year.In recent years,tax collection and administration has made innovations in the areas of tax administration,reducing the cost of collection and administration,raising the awareness of taxation,and improving the level of informationization.Meanwhile,modern computer network technology,big data technology and risk management are introduced into tax collection and administration,and the Internet and big data analysis system are used to deal with taxpayer’s household registration status,tax reporting,tax collection,tax inspection and selection,tax review and litigation system management,so that tax collection and management work are more standardized,objective and fair.Considering the practice of tax collection and management in Inner Mongolia,in the new reform environment.some institutional and hidden problems in the current collection and management model have been exposed,such as inefficient comprehension of the goal and the function of tax collection and administration,backward management means,unreasonable institutional settings,weak monitoring of tax sources.low level of information utilization,false self-reporting,low compliance of taxpayers and imperfect supervision of tax enforcement.which has directly or indirectly affected the concrete implementation and effect of tax collection and administration.and affected the smooth operation of the tax collection and administration model and the in-depth promotion of the reform of the collection and administration system.The research is mainly based on practice investigation combined with the actual work to make a systematic analysis of the current situation and existing problems of tax collection and administration in Inner Mongolia,and finally some suggestions and opinions on how to reform and improve the tax collection and management mode are put forward,which is of practical significance to the optimization of the tax collection and management mode after the merger of national,local and local taxes,and can also provide reference value for the areas with similar development status.