Research On The Tax Collection And Management Issues And Countermeasures Of L County Taxation Bureau Under The Background Of "Internet + Taxation

The report of the 19 th National Congress of the Communist Party of China(CPC)pointed out that we should further promote “Internet + government services”,make more matters handled on the Internet,and vigorously promote the reform of the mechanism of comprehensive law enforcement agencies.This is the new goal of the government organization reform,also is the request to the collection and management pattern optimization under the new situation.The State Administration of Taxation has formulated the “Internet plus tax”Action Plan,which proposes that tax authorities at all levels should make full use of Internet thinking,expand the scope of application of information technology,and promote the modernization of tax revenue construction,to meet the requirements of taxpayers and the needs of modern tax management,tax collection and management mode optimization.Therefore,this article selects l county tax bureau as the research object,has the vital significance to carry out the State Council,the State Administration of Taxation request,the better service taxpayer.On the basis of sorting out the research status of “Internet + taxation”in the field of taxation at home and abroad,taking the tax collection status of l county tax bureau as an example,this paper combines the “Internet + taxation”action plan with the mode of collection and management,based on the theory of New Public Management and process reengineering,this paper discusses the whole thesis by using the methods of Literature Research,Case Analysis and comparative analysis.Firstly,the paper analyzes the current situation of l county tax bureau’s collection and management,and the general situation of the development of the application of“Internet + taxation”,it points out that the reasons for the difficulty in optimizing tax collection and management are the unsmooth business process,the low level of personnel informatization,the low utilization rate of the online tax system,the low comprehensive quality of both sides of tax collection and payment,the weak infrastructure,and the performance evaluation of tax collection and management Secondly,by learning from the experience of foreign countries on the optimization of collection and management,at last,the author puts forward some countermeasures and suggestions to deepen the consciousness of “Internet + tax”,strengthen the construction of information talents,strengthen the basic guarantee,change the idea,perfect the process,and construct an integrated system mechanism,with a view to gradually achieve the “Internet + tax”background of tax collection and management transformation.