Research On The Optimization Of Tax Collection And Administration Mode After The Consolidation Of National And Local Taxes

The merger of national and local tax in 2018 marks a new stage of the reform of China’s tax institutions.The integration of the two systems,the huge volume of work and the tedious work content,are of self-evident importance.The merger of national and local tax is not simply a combination of the two institutions,human resources,financial resources and goods,but a re-integration and effective allocation of tax agencies.The two institutions will be integrated and deeply unified,so as to achieve more comprehensive tax supervision,more transparent tax information and more efficient operation mode.And to achieve these goals can not be separated from the tax authority’s tax collection and administration work,can not be separated from the scientific and reasonable tax collection and administration mode.Therefore,it is necessary to continuously optimize the tax collection and administration mode,further improve the quality and efficiency of tax work,improve the quality of tax service,and improve the satisfaction of taxpayers.This is the purpose behind all the work of grassroots tax authorities and the subject of research that needs attention.In tax source management work,however,more concentrated and the economic level is lower stage of a part of the county district administration of taxation,the tax collection and administration also implements the traditional "executive" model,that is for each member that taxpayers to dispatch a clean sweep executive member from opening registration,daily management,tax law propaganda,investigation and verification,the whole process of collection and management work.This management mode can also cope with the basic tax source management at the beginning of the merger.However,with the unification of various collection and management information systems and the integration and connection of various new and old systems,this traditional and backward working mode can no longer meet the needs of tax work after the merger of national and local tax.Therefore,how to optimize the service quality of grass-roots tax bureaus,improve the quality and efficiency of tax source management and maximize the synergistic effect in tax source management after the merger of national and local taxes has become the focus of attention of all grass-roots tax bureaus.In this paper,from the basic concept of tax collection and administration pattern,through on-the-spot investigation and study,collecting a large amount of real and effective data,in-depth analysis of the current situations of datong area X revenue tax collection and administration,and find out the revenue tax management and the existing problems in collection and management mode.In addition,the author probes into the causes of these problems and puts forward relevant feasible specific countermeasures according to the causes,hoping to promote the continuous improvement of tax collection and management efficiency in the later stage of national and local tax consolidation.