Research On Strategies For Improving Grassroots Tax Collection And Management

In 2022,the Communist Party of China’s 20 th National Congress was fully executed,and the past decade’s tax experience and knowledge were exhaustively condensed.To hasten the advancement of tax modernization,so to speak.In 2013,the State Administration of Taxation put forth a plan to construct a "tax modernization" that incorporated Chinese elements from six distinct systems: taxation law,taxation system,service,tax collection and administration,information system and organization.The grass-roots tax departments will be the foundation of the service system,tax collection,and management system that will eventually be established.Tax source management is the primary focus of tax collection and management,with grass-roots tax sub-bureaus(offices)or tax source management sections typically performing the duties.Inspection of tax sources on a daily basis,declaration and storage of taxes,guidance on tax-related matters,and so forth are all activities they engage in.The focus of the grass-roots tax collection and management work is to run errands frequently and go to more households.The current tax collection and management atmosphere necessitates that tax service,risk management,information management,and other duties cannot be isolated from tax collection and management.In 2018,the amalgamation of national and local taxes brought about a reform of tax collection and management,yet there remain numerous issues.This paper,utilizing examples,examines the current state of tax collection and administration of grassroots tax bureaus in line with the concepts of analyzing issues,examining causes,and proposing countermeasures.In 2018,the unification of national and local taxes in the institutional reform brought about a significant change for the Wenzhou County Tax Bureau.To enhance the current state of tax collection and administration,and to enhance the caliber and effectiveness of tax collection.Despite this,numerous common issues remain in the task of tax collection and administration at the grassroots level.Drawing upon foreign countries to refine tax collection and management,this paper summarizes the experience,then amalgamates with process reengineering theory,information asymmetry,and other fundamental theories.Proposing countermeasures to promote grass-roots tax collection and management,it is suggested.This paper seeks to analyze the present state of tax collection and administration at a Wenzhou County Tax Bureau,and to identify any issues that may arise.The aim of this endeavor is to improve the tax collection and administration of grassroots tax agencies,which is made possible by countermeasures such as the allocation of human resources,re-classifying tax sources,and optimizing performance appraisal.This is due to the pressure of tax collection and management,the complexity of the work,the lack of enthusiasm of cadres,and other issues,which can be analyzed internally and further developed through foreign experience,combined with China’s basic national conditions and practical work.