Study On The Efficiency Of Tax Collection And Management Of Tax Source Management Departments Under The Background Of The Reform Of "Releasing Tax Administration"

As the name suggests,the reform of "deregulation and service" means "streamlining administration and decentralization,combining deregulation and service optimization".In the government work report in 2021,Premier Li Keqiang put forward new requirements to further promote the reform of "deregulation and service" and accelerate the optimization of the business environment.Under the background of this era,the tax bureau of H district responded positively,acted quickly,and continuously deepened the reform of "release,management and service",which stimulated the vitality of the market and promoted the prosperity and development of economy and society.However,in this process,how to change the ideas of tax collection and management and improve the efficiency of tax collection and management,so as to deeply implement the reform of "release,management and service" is the problem existing in the current tax department.Based on the study of domestic and foreign scholars on the reform of "release management service" and the relevant theories of tax collection and management,this paper analyzes the tax collection and management efficiency of H district tax bureau,and studies how to improve the tax collection and management efficiency of H district tax bureau under the background of "release management service".Using the research methods of literature research,case study,statistical analysis and questionnaire survey,this paper analyzes the current situation of tax collection and management of H district tax bureau,summarizes the tax collection and management efficiency of H district tax bureau under the background of "release,management and service" reform,finds the existing problems in the current stage,and puts forward corresponding opinions and suggestions.This paper analyzes the efficiency of tax collection and administration of tax bureau of H district under the background of the reform of“Releasing administration and service”,and finds that there are some problems in the reform process of“Releasing administration and service”of H district tax bureau,the main factors that affect the efficiency of tax collection and management are insufficient implementation of decentralization,inadequate follow-up management,weak collection and management force,imperfect mechanism of co-construction and sharing of tax-related information,and lack of the concept of tax payment service.These problems are mainly caused by the unreasonable personnel structure,the low compliance of taxpayers with the tax law,the weak awareness of tax service,the single means of supervision after the fact,and the weak information construction.After a thorough analysis of the problems and causes,this paper puts forward some ideas and suggestions on improving the efficiency of tax collection and management from four aspects:Improving the quality of tax collection and management,improving the ability of tax collection and management,reducing the cost of tax collection and management,and improving the satisfaction of taxpayers.So that the H district tax bureau more professional tax collection and management,more scientific and reasonable,while giving some enlightenment to other regions of the tax authorities to further enhance the level of tax collection and management.