Research On Optimization Of Tax Collection And Administration Of Harbin Taxation Bureau

In recent years,China’s tax collection and management has been continuously reformed and optimized,aiming to promote tax collection and management work to be more scientific,efficient,standardized and orderly,convenient and beneficial to the people.In response to the new situation and problems faced by the reform of tax collection and management,in March 2021,the General Office of the CPC Central Committee and the General Office of the State Council jointly issued the Opinions on Further Deepening the Reform of Tax Collection and Management,which emphasized promoting the transformation of tax collection and management work from "heavy strikes" to "heavy services",focusing on optimizing tax collection and management services,improving taxpayer satisfaction,and providing a direction for the reform of the national tax department.However,due to differences in the level and strength of regional economic development,there are certain differences in the reform progress of local tax departments.As the capital city of Heilongjiang Province,Harbin’s tax revenue has shown a downward trend and taxpayer satisfaction is not high,which is greatly related to the fact that Harbin’s tax collection and management level cannot match the actual development situation.Therefore,studying the existing problems in tax collection and management in Harbin and optimizing tax collection and management in Harbin can improve the quality and efficiency of tax collection and management and taxpayer satisfaction,which is of positive significance for promoting the economic development of Harbin.Based on the above situation,taking the tax collection and management of Harbin Taxation Bureau as the research object,using the tax compliance theory,optimal tax collection and management theory,tax efficiency theory,and information asymmetry theory,based on the literature method,qualitative analysis method,comparative empirical method,and comparative analysis method,and based on the current situation of tax collection and management in Harbin City,it is found that the tax service level of Harbin Taxation Bureau’s tax collection and management needs to be improved The ability to control tax sources still needs to be strengthened,the tax collection and management force is insufficient,and the access to tax related information is not comprehensive,as well as the imperfect tax service system,the imperfect tax risk management system,the lack of targeted talent team construction,and the lack of institutional protection for tax related information sharing;Based on the collected data and the DEA three stage empirical method,it is concluded that the efficiency level of tax collection and management in Harbin is low and the level of tax collection and management technology is not significant;Based on the excellent tax collection and management experiences of Australia,the United Kingdom,the United States,Russia,Shenzhen,Zhangjiakou,Guangzhou,and Tianjin.suggestions are proposed to build an efficient and intelligent tax service system,improve the tax risk management system,establish a scientific tax talent team,and strengthen the tax related information sharing mechanism,with the aim of improving the quality and efficiency of tax service and optimizing the tax collection and management of Harbin Municipal Taxation Bureau.