Research On The Optimization Of Tax Collection Management Of Hongdong County Taxation Bureau Under The Current Tax Syste

Taxation is an activity in which the state participates in the distribution of social products by virtue of its political power in order to realize its functions,and it is the main source of fiscal revenue in China.Tax collection management is an important link to ensure that taxes are deposited and fiscal revenue is completed in quality and quantity,and it is a specific process of tax collection by the state.The loopholes in tax collection management will lead to a large loss of national tax revenue and seriously damage national interests.Strengthening tax collection and management is conducive to safeguarding tax revenue and giving full play to the positive role of taxation,thus promoting economic and social development.Under the current taxation system,there are complicated tax types and immature application of big data,which bring challenges to tax collection and management.Hongdong County Taxation Bureau,as a front-line dispatching agency of the grassroots taxation authority,is directly involved in the tax collection and management of taxpayers.However,after a full investigation,it is found that although the tax collection management in Hongdong County has achieved certain results under the current tax system,there are still problems such as defects in tax registration and declaration,poor information transmission in tax collection and management,insufficient ability to use big data in tax collection and management,loopholes in invoice management,difficult management of all tax types,low tax compliance,and weakened rigidity in tax collection and management.The reasons for this are insufficient punishment for violations,the need to strengthen the information construction of tax collection and administration,the lack of systematic training of tax personnel on the ability to use big data,insufficient attention to invoice management and simple methods,different difficulties in collection and administration,the complexity of tax collection and administration,the existence of differences in taxpayers,the low cost of violation,and the unsound supervision and evaluation mechanism and performance management mechanism of law enforcement officers.The new public management theory requires tax collection and management to improve taxpayers’ compliance and tax awareness,unite various departments to build a tax coordination network and provide quality tax services.The theory of service-oriented government requires enhancing the quality and service consciousness of cadres of the authorities,which is the fundamental condition for building service-oriented authorities.According to tax compliance theory,the factors leading to taxpayers’ tax non-compliance are diversified.To strengthen tax law enforcement and avoid taxpayers’ tax evasion and avoidance,the taxation department takes the main responsibility,actively participates in tax collection and management,improves the collection and management system,innovates the service mode,improves the level of tax collection and management,and helps promote tax compliance.Therefore,Hongdong County Taxation Bureau should,in tax collection management,urge taxpayers to operate legally and compliantly by fine-tuning administrative processes and increasing penalties for violations;strengthen the information construction of tax collection and administration by smoothly transmitting information channels to taxpayers and building tax protection networks;improve the collection and administration capacity by improving systematic training of tax personnel;strengthen the supervision of invoice collection for the first time application and strengthen the supervision of high amount and high volume The normalized management of invoice management is realized by strengthening the supervision of invoice collection of taxpayers;the management efficiency is improved by standardizing the tax collection method,improving the mechanism to strengthen the system restraint and strengthening the review of normative documents to standardize the management mode by tax types;the awareness of taxpayers is strengthened and the cost of violation is increased by strengthening the follow-up management to increase the cost of violation and vigorously publicizing the reporting system;the rate of declaration is combined with the content of declaration and the use of The supervision and evaluation and performance management mechanism are improved by combining the filing rate with the filing content and using the information platform and big data for scientific supervision.