Research On Optimization Measures For Tax Collection And Management In G District Of Zhaoqing City Under The Management System Model

As a unique administrative affair in China,tax collection and management is an important organizational part of China’s taxation,which has an important impact on the development of China’s economy and society.Choosing the right models for tax collection and management has a direct impact on the effectiveness and efficiency of both national and local taxation.In recent years,there has been increased emphasis on tax collection and management reform,and tax departments at all levels have been actively exploring new tax collection and management models to enhance efficiency.The underlying construction of the tax collection and management system,as the "last mile" to serve taxpayers,is also the foundation for every tax policy,helping to achieve the expected goals of tax collection and management.As the ultimate executor and implementer of taxation policy,the grassroots taxation branch directly affects the rise and fall of taxation.Therefore,the grass-roots tax bureaus should select the appropriate tax collection and management model,guided by national policies and guidelines,combined with advancements in social science and technology and the development of market economy,deepen reform services,create a favorable environment for tax collection and management,and provide high-quality services for taxpayers who have surged with economic development.As tax collection and management models continue to evolve,the management of tax sources has become more professional and a system of classification and management for tax sources has been gradually emerged,with management efforts focused on key and general tax sources.However,the traditional household-based tax collection and management model poses the risk of corruption and inefficiency due to its "fewer people and more households" nature.To address these issues,the "management system" tax collection and management model has emerged.The reform of tax collection and management is a top priority in the 14 th Five-Year Plan,and the focus of grassroots tax bureaus is to implement the management system model to improve service quality and efficiency to a higher level.This thesis focuses on studying the application of the administrative system tax collection and management model in the G District Taxation Bureau of Zhaoqing City,Guangdong Province,against the backdrop of the reform of tax collection and management.By conducting literature reviews,comparative research,and a questionnaire survey,this thesis examines the current state of tax collection and management in G District Taxation Bureau,identifies the related concepts and theories,and points out some issues in the application of the administrative system model,including the inadequate allocation of collection and management resources,incomplete application of administrative system model,low level of tax risk management,and low efficiency of tax services.The underlying reasons for these problems include the lack of institutional integration,insufficient system construction,limited use of big data,and inadequate tax service capabilities.To address these challenges,this thesis proposes several countermeasures and suggestions,such as comprehensive resource allocation,optimization of administrative system model application,establishment of an effective risk management system,enhancement of the quality and efficiency of risk management,and improvement of tax service for taxpayers.