Research On Tax Collection And Management Methods Under The Background Of National And Local Tax Collection And Management System Reforms

In 2018,the state administration of taxation issued the plan for deepening the reform of party and state institutions,requiring the merger of tax authorities at the provincial level and below to undertake the collection and management of various tax,non-tax income and social insurance premiums within their jurisdiction.The plan ends China's24-year tax distribution system and opens a new chapter in tax collection and administration.In this context,while actively responding to the general administration's policy and promoting the consolidation of state and local taxes,tax bureau of Q city aims to provide taxpayers with better services,continuously improve the efficiency of tax collection and administration,actively promote the transformation and upgrading of tax collection and administration,and strive to move towards the path of professional tax collection and administration.This paper consists of four parts.The first part is the introduction of the full text,which puts forward the writing background and significance,as well as domestic and foreign research and discussion.The second part introduces the concept of tax collection and management system and the evolution process of tax collection and management method.The third part of Q city revenue after the land tax collection and administration system reform is a comprehensive analysis of tax collection and administration of,research and analysis the Q city the irs in the mode of tax collection administration of the optimization problems: professional management system is not perfect,less than optimal business management mode,and assessment of supervision effect is not obvious,tax collection and administration informatization level is not high;The fourth part,based on the reality of tax bureau in Q city,explores the following Suggestions for the transformation and upgrading of tax collection and management:Optimize the tax collection and management process;To strengthen the classification of taxpayers professional management;We will deepen data governance and information support.The research of this paper mainly starts from the theory.In the actual work of the author,we know that there are some problems in the reform,but they are the inevitable outcome of the reform process.We hope to provide reference for the reform and development through the solution Suggestions put forward by the author.