A Case Study Of Improving The Quality Of Tax Management In Gao County,Sichuan Province

Improving the quality of tax collection and administration is an important goal pursued by tax administration authorities at all levels around the world.In recent years,many complex and new economic forms are born in the era of big data,some tax policies are relatively lagging behind,and some tax officials have difficulties in adapting to new policies and constantly updated tax collection systems within a short period of time,which can affect the improvement of the quality of tax collection and administration.The quality of tax collection and administration is an important factor in guaranteeing the accurate collection of taxes,a strong support and guarantee for the national taxation activities,and an active support and guidance for the taxation work.At present,there are many industries or academics who have conducted research on tax collection and management reform,but there are relatively few results on the level of collection and management of single industries or county-level tax departments.Recently,Gao County has focused on the "abolition of counties and municipalities",and has made efforts to cultivate good sources of economic development,so as to improve the public revenue of the district.The Gao County Taxation Bureau has considered how to improve the quality of tax collection and administration from the perspective of the tax administration capacity of grassroots taxation departments,which is of theoretical significance in enriching the theory of public administration of taxation,especially for the study of tax administration theory with regional characteristics.At the same time,exploring specific reform practices to provide reference materials for other tax authorities at the same level has certain practical significance.This paper will start from system management theory,new public service theory and information asymmetry theory and other basic theories,and by elaborating the concepts of tax administration,quality of tax administration and tax compliance and their influencing factors combined with theories and relevant policy text research,using case study method,interview method and comparative analysis method to study the reasons affecting the quality of tax administration,such as whether there is a problem of internal management of tax administration,whether there is a problem of information asymmetry between tax collectors and taxpayers,whether there are deep-seated reasons such as the "smart taxation" not being "smart" and the inappropriate use of big data connection to improve the tax collection and administration management mode within the institution,fully use the smart tax information platform and enhance the "taxation by numbers".The proposal proposes to improve the construction of internal management system,strengthen the application of tax big data on the "smart taxation" platform,and improve the level of tax service to help improve tax compliance,so as to promote the quality of tax collection and management in Gao County.