Research On The Problems And Countermeasures Of Non-Tax Income Collection And Management In Jinan

The tax department has always carried important tax responsibilities and made important contributions to the country’s fiscal revenue.Before the promulgation of the"National Tax Local Tax Collection and Management System Reform Plan",the tax department also undertook part of the collection of non-tax income,mostly accompanied by VAT supplementary or reference VAT management projects,the promulgation of the "Plan" clarified that the collection and management responsibilities of non-tax income were transferred to the tax department,as of 2023,the national tax department has undertaken 30 non-tax income projects(including union funds),of which the Jinan Shizhong District Taxation Bureau involved 15 of them.Due to the many types of non-tax revenue items,the many functional departments involved,the different collection regulations,collection modes,revenue scale,and use of funds,the workload and management complexity after the transfer of non-tax income have increased sharply.In addition,due to the lagging legal system construction of non-tax revenue and the lack of programmatic document support,the foundation for the collection and management of non-tax income is weak,and there are many problems in the collection and management work of tax departments.This paper studies the existing problems of collection and management,aiming to improve the means of collection and management of non-tax income and enhance the ability of grassroots tax authorities across the country to manage non-tax income.By using the interview method,case analysis method and comparative analysis method,this paper analyzes the causes of the collection and management problems from many aspects such as legal system construction,departmental cooperation,and institutional setup,and considers the next work direction of the Shizhong District Taxation Bureau in the next step of the non-tax revenue based on its own work reality,and finds that the improvement of non-tax income collection and management needs to be comprehensively optimized and improved from the aspects of legal system construction,talent training,concept change,and system optimization.Doing a good job in the study of the collection and management of non-tax income of tax departments is of great significance in promoting the process of legalization of nontax income,and also provides an important reference for grassroots tax authorities across the country.