Study On Efficiency Of Tax Collection And Management After The Merger Of National Tax And Local Tax Authorities

The merger of national tax and local tax authorities in 2018 is a critical step in the reform of national tax and local tax collection and management system,a significant step in further realizing the government transformation and upgrading,and the only way which must be passed during implementing the policy of "streamline administration,delegate powers,and improve regulation and services" and further improving the tax collection and management system and realizing the tax modernization.The merger of national tax and local tax authorities has influenced the relation of distribution between the central and the local finance,brought about great change in the reform of the tax collection and management system of the tax authorities,and resulted that the problems of the tax collection and management efficiency caused by the long-term separation of the national tax and local tax authorities are in urgent need of being resolved.After the merger of national tax and local tax authorities,the former collection and management systems have been altered,and the internal departments with the same functions must be reintegrated.In addition,personnel arrangement at all levels,structure of the tax system and mode of tax service have been greatly changed.After the merger,all imperceptible changes in the mode of tax collection and management of the new authorities must be reviewed and resolved.However,the mutual goals of the tax authorities at all levels in the currentsociety include resolving these problems and improving the efficiency of tax collection and management.To obtain better tax revenue with lower tax cost while reducing tax cost is a major issue that every tax authority is facing.This issue is neither generated by authority reform nor ended by authority reform,because it is a crucial indicator to measure taxation.In this paper,the merger of national tax and local tax authorities was taken as the premise,the basic tax authorities were selected as the object of study,E County Tax Service was selected as the specific example of study,and the method of improving the efficiency of tax collection and management was taken as the topic of study.By adopting data analysis,literature research,investigation and analysis,from the merger of national tax and local tax authorities to the present,the impact of changes in the division of power and responsibility,information application,process of collection and management,tax service and reserve of talents on the tax collection efficiency of E County Tax Service were analyzed,and based on such impact,the reasons for the above phenomenon were identified.Combined with the current difficulties on efficiency of tax collection and management faced by E County Tax Service,detailed measures and suggestions were proposed.