Research On Tax Collection And Administration Of Basic Tax Bureaus Of L County

Tax "synthesis" will start in 2021,and 53 reform tasks will be involved in 2022.Facing the arduous reform task in 2022,the grass-roots tax bureau,as the front-line of tax collection and management,will face severe challenges.At present,the tax collection and management foundation of grass-roots tax bureaus is still relatively weak,and the post responsibility of the previous reform of tax collection and management has not been straightened out,and a new round of reform should be started.Tax collection and administration of grass-roots tax branches are in "patch after patch" by several times of the old and new modes of collection and administration,so it is difficult to distinguish whether there are "loopholes".Whether the duty is clear,whether the tax service is fine,whether the tax law enforcement is accurate,whether the risk prevention is efficient,these are all issues that need to be paid attention to.Based on the above background,after sorting out the literature on "tax collection and administration",the author found that existing studies showed the following characteristics:There have been a lot of studies on tax collection and administration modes and issues.However,from the perspective of research regions,existing studies either focus on national or international comparison of tax collection and administration,or focus on tax collection and administration by tax authorities of a certain city or county,and there are few literature studies on tax collection and administration of grass-roots tax bureaus.Based on the shortcomings of the existing research,this paper adopts case analysis method,practice research analysis method and literature research method,trying to comprehensively analyze the tax collection and management problems of the grass-roots tax bureaus.The article is divided into four parts.The Chapter 1 is the introduction,which describes the research background and significance,analyzes the theoretical basis and literature review,and determines the research content,framework and research methods.The Chapter 2 describes the history of tax collection and administration of the basic tax bureau of L County in three stages.Then,by combining with the practice of tax collection and administration of the basic tax bureau of L County,the present situation is vividly displayed.The Chapter 3 analyzes the current tax collection and management problems of the basic tax bureau by means of questionnaire and interview.The main problems are as follows:there is a mismatch between law enforcement personnel and duties in personnel allocation,and the personnel avoidance system tends to be superficial.There are some problems in tax information system,such as inhumanized function design,inaccurate security protection,too many systems and lack of interaction.There are some problems in tax administration,such as the overlapping functions of invoice adjustment,unscientific assessment of reporting rate and levy rate,backward tax service and weak ability to deal with risks.The reasons for the above problems are analyzed as follows:slow improvement of professional quality of personnel,unscientific division of internal responsibilities,lack of professional taxation in information system design,unreasonable division of tax collection and management responsibilities,conflicts between assessment and grass-roots work,and inadequate guarantee measures.According to the analysis of previous chapters,the Chapter 4 optimization tax collection and administration at the grass-roots level to strengthen grass-roots tax bureau personnel,optimize the division of labor and responsibility,strengthen training,cultivating taxpayer tax compliance awareness,strengthen risk prevention awareness,perfect scientific management system,improve the system of performance evaluation,setting up a comprehensive local tax guarantee mechanism.