In March 2021,the General Office of the CPC Central Committee and the General Office of the State Council issued the Opinions on Further Deepening the Reform of Tax Collection and Administration,which set the overall direction and blueprint framework for China’s taxation work in the 14th Five-Year Plan period,and the cause of tax modernization has since started a new journey.The national taxation system has taken the implementation of the Opinions as a major task to promote the tax collection and administration reform in two directions:breadth and depth,so as to "lead a good team and do good taxation" and further realize more effective data empowerment,more accurate taxation enforcement,more refined taxation services,more precise taxation supervision,more sincere taxation governance and more organizational protection.The taxation system is more powerful.In the past two years,the implementation of the Opinions has been effective,steadily promoting the construction of a big data system for taxation,expanding the electronic tax bureau nationwide,and improving the new regulatory mechanism of "credit+risk".However,due to the differences in economic development and comprehensive strength of different regions,the pace of taxation reform at all levels is not consistent.As one of the representative cities in the northeast region,the progress of tax collection and administration reform in Shenyang is relatively slow compared with that in developed regions,and there is still a certain gap compared with the requirements of promoting the modernisation of national governance and the expectations of taxpayers and contributors,and there are subjective and objective factors that limit the quality and efficiency of tax collection and administration.Therefore,it is of certain significance to study the problems in optimising tax collection and administration in Shenyang,in order to increase regional tax revenue,improve the quality and efficiency of tax collection and administration,and promote the construction of an effective and service-oriented taxation authority.Based on the above background,the current situation of tax collection and administration in the Shenyang City Taxation Bureau of Liaoning Province is taken as the research object,based on tax compliance theory,optimal taxation theory,government process reengineering theory and information asymmetry theory,and using research methods such as literature research method,qualitative analysis method,comparative analysis method and empirical analysis,on the basis of analyzing and researching the effectiveness of tax collection and administration in the Shenyang City Taxation Department,it reveals that the Shenyang City Taxation Bureau The study reveals that there are problems in the current work of tax collection and administration,such as the level of intelligence of tax collection and administration needs to be improved,the ability of tax source management and risk prevention and control is insufficient,the efficiency of sharing tax-related information across departments is not high,and the comprehensive ability of tax staff is limited,as well as the causes such as the imperfect construction of tax collection and administration service platform,the lagging mode of data management and tax source control,the poor establishment of cross-departmental tax-related information sharing mechanism,and the unsound training of talents and performance guidance mechanism On the basis of the experience of tax collection and management in Australia,the United States,the United Kingdom,France,Chongqing,Shanghai,Shenzhen and Qingdao,the SBM-ML index model was constructed and analysed with the results of the model,and suggestions were made to establish a sound intelligent collection and management service system,improve the professional level of tax source management,optimise the crossdepartmental tax-related information sharing mechanism and strengthen the construction of a comprehensive taxation talent team.The aim is to improve the level of tax collection and administration of the Shenyang Municipal Taxation Bureau. |