What are the contents of tax administration?

Tax management includes system management, accounting supervision, collection management and cadre management institutions. Tax management refers to the purposeful activities carried out by tax collection and management organs in order to implement the national tax legal system, strengthen tax work and coordinate tax relations. Tax management is an important content of tax collection and management, and it is the premise and basic work of tax collection and management. The contents of tax administration are as follows:

1, system management

Establish and improve the socialist market economic system on the basis of adhering to public ownership and distribution according to work as the main body, supplemented by other economic components and distribution methods. With this economic system reform as the goal, we will establish and improve the socialist tax system, improve the tax legal system and various management systems, strengthen the taxation and macro-control functions of tax authorities, and gradually straighten out the distribution relationship between the state, enterprises and individuals. At the same time, it is necessary to formulate and implement a tax management system, correctly handle the central and local tax management authority, and fully mobilize the enthusiasm of central and local governments at all levels in tax management.

2. Accounting and supervision

Tax management is responsible for tax accounting and supervision, and it is an important tool to realize scientific management of tax work. Through planning, accounting and statistical management, analyze and predict the development trend of tax sources and taxes, put forward clear objectives of organizing income work, promote tax management, enhance foresight, reduce blindness, and mobilize the enthusiasm of tax authorities at all levels and all tax cadres.

3. Collection management

Tax management includes tax publicity, tax collection and management, management inspection, tax publicity, etc. Scientific and strict collection management is the central link of tax management. Carry out the national tax policies and decrees through a large number of daily collection and management work; Effectively concentrate and disperse taxes in all links and links, and put them in storage on time and in full; Give full play to the function of taxation in regulating production, distribution and consumption; Realize the work of helping enterprises to strengthen economic accounting, improve economic benefits and increase production and income.

4, cadre management institutions

Tax management: It is the organizational guarantee to strengthen tax management to improve professional tax management institutions, improve tax institutions and cadre management systems, and cultivate and bring up a contingent of tax cadres with high political and professional quality. Tax authorities are scattered in many areas, so it is very important to strengthen the ideological and political work and clean government construction of tax authorities.