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Research On Tax Collection And Management Efficiency Of Area L,Jixi City Taxation Bureau

Posted on:2024-03-04Degree:MasterType:Thesis
Country:ChinaCandidate:B S LinFull Text:PDF
GTID:2556306941996439Subject:Public Administration
Abstract/Summary:PDF Full Text Request
Since the reform of the national and local tax consolidation institutions in 2018,the work has been on the formal track from the initial attempt and exploration stage to now,which is the most solid step of China’s political and economic reform,the tax authority as the main position of reform,its internal continuous reform,the development of the national tax authority pointed out the way forward,taxation as one of the main sources of fiscal revenue,its collection and management work is particularly important,the improvement of collection and management efficiency,will directly promote the increase of tax revenue,In the two guiding documents issued by the State Administration of Taxation,the "Code of Practice for Tax Collection and Administration of the National Tax System" and the "Opinions on Further Deepening the Reform of Tax Collection and Management" triggered by the two offices,there are clear requirements for the improvement of the efficiency of national tax collection and management,so as to achieve the goal of reducing collection costs and increasing tax revenue,so the improvement of tax collection and management efficiency has played an important role in promoting its future economic development goals.Taking the tax collection and management efficiency of Jixi L District Taxation Bureau as the research object,through a large number of literature research on the tax collection and management efficiency of Area L,Jixi City Jixi City Taxation Bureau at home and abroad,and combining theory with practice,this paper constructs a three-stage DEA model for the tax collection and management efficiency model of Area L,Jixi City Tax Bureau,introduces the relevant input and output indicators in detail,and measures the tax collection and management efficiency of Area L,Jixi City District Taxation Bureau,so as to obtain the factors affecting the tax collection and management efficiency of Area L,Jixi City District Taxation Bureau.According to the conclusions,the countermeasures of the tax administration and management efficiency of Area L,Jixi City Taxation Bureau are proposed,and the improvement is carried out from three aspects: optimizing the structure,improving the quality and efficiency of tax source management,improving the quality of ensuring tax collection,and relying on big data to strengthen tax inspection,so as to promote the reduction of tax collection and management costs of Area L,Jixi City Taxation Bureau,improve the efficiency of tax collection and management,and improve the level of tax revenue.
Keywords/Search Tags:tax collection and management efficiency, Tax authorities, DEA model
PDF Full Text Request
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