Research On Problems And Countermeasures Of Tax Collection And Management System Reform Of T City

The modernization process is first of all the modernization of the governing subject itself,and the governing subject always based on the existing knowledge structure,thinking preference,value orientation and reality adaptation.If we do not face to some backward ideas,they will become non-institutional obstacles to reform and become more stubborn than institutional obstacles,including tax collection and management system reform.However,up to now,tax authorities and tax researchers have not paid enough attention to the non-institutional obstacles that hinder the promotion of tax collection and administration reform.This paper reflects on the difficulties and breakthroughs in the grass-roots implementation of the tax collection and management reform since 1994.During the period of researching on improved study of tax collection and administration mode in T city,there are some suggestions about improving the tax collection and management of grass-roots tax authorities,using for reference of research results at domestic and abroad,combining the reality of grass-roots tax authorities to tax collection and administration of China by analyzing the mode of tax collection and administration defects and restricting factors existing in the operation of special institutional barriers.In addition to the introduction,the full text is divided into four chapters.first of all,defines the necessary terms and the basic categories of tax collection and management system,national tax collection and management system and the macro necessity of tax collection and management system reform.Secondly,there are some simple analyses about the flattening management,the new public service theory and the business process rebuilding theory which are often discussed in western public management theories as well as tax compliance theory which is more concerned by tax authorities.Then,through questionnaire design and analysis,points out that the current tax collection and management system is difficult to meet the requirements of the development and reform of socialism with Chinese characteristics in many aspects,from organizational structure to job responsibilities,from management mode to law enforcement scale,from tax service level to tax reform.In addition,the author reviews objectively the reform of the tax collection and management system and introduces the evolution of the special management personnel system.Then,analyzes the reasons of the existing problems in China's tax collection and management system by system deficiency,subject quality and non-institutional barriers.This paper mainly discusses the concept system hindering the reform of tax collection and management system,especially the concept mismatch in such contradictory fields as income and regulation of tax collection and management,rule of law and efficiency,worship of technology and professional skills,legal status of tax collection and payment,law enforcement and service.the last,as the conclusion of this paper,comprehensively applies the theory of process rebuilding,the theory of organization flattening and the theory of new public service to elaborate some countermeasures to improve the grass-roots tax collection and management system in China.