| In recent years,with the sustained development of our economy and the continuous introduction of the national preferential tax policy,the number of self-employed industrial merchants and small and micro business taxpayers is increasing,and industry categories are also increasing.Tax sources have gradually become complicated and diversified.The former "household management system" tax collection and management mode can no longer meet the current complex tax work situation.At present,H District Tax Bureau is responding to the call to build a comprehensive,scientific and convenient tax collection and administration system,and strive to provide taxpayers with high-quality,intimate and personalized tax service.However,there are still some factors hindering the improvement of the quality of tax collection and administration.Therefore,it is an urgent and important topic how to effectively improve the quality of tax collection and administration of grass-roots tax authorities,improve the compliance degree of tax law and social satisfaction,enhance the ability of tax management,ensure that the function of tax revenue is fully played,and provide strong tax protection for local economic development.Following the research logic of raising,analyzing and solving problems,this paper firstly sorted out the status quo of tax collection and administration of H District Tax Bureau,then selected indicators and determined the weight of indicators by using the analytic Hierarchy Process(AHP),and then carried out evaluation and research on the quality of tax collection and administration of H District Tax Bureau through the fuzzy comprehensive evaluation method(FCE).Based on the evaluation results,the factors hindering the further improvement of the tax collection and administration quality of H District tax bureau were found,and some existing problems in the tax collection work of H District Tax Bureau were summarized.Finally,countermeasures and suggestions were put forward to improve the tax collection and administration quality of H District Tax Bureau.This paper uses the analytic Hierarchy process(AHP)to design a set of evaluation index system for the quality of tax collection and administration of grass-roots tax bureaus.At the same time,according to the evaluation results,targeted countermeasures and suggestions are put forward to provide objective and scientific guidance for the improvement of the quality of tax collection and administration of grass-roots tax bureaus,and realize the innovation in the research entry point.At the same time,this paper evaluates the tax collection and administration quality of H District tax Bureau through the fuzzy comprehensive evaluation method(FCE),and compares the evaluation results before and after the time dimension to find the factors that have adverse effects on the tax collection and administration quality of H District tax Bureau,and lays a foundation for putting forward helpful rationalization suggestions to improve the tax collection and administration quality of H District tax Bureau.The innovation in analytical perspective is realized.This paper aims to take H District tax Bureau as an example,use the evaluation index system to evaluate the quality of its tax collection and administration,based on the evaluation results to explore helpful rationalization suggestions to improve the quality of its tax collection and administration,so as to improve the quality of tax collection and administration of H District tax Bureau,while providing experience and reference for tax authorities in other areas of China to improve the effectiveness of tax work. |