Public institutions refer to institutions established by state organs or other public welfare organizations for social interests, and social service organizations that used to work in education, culture, science and technology, health, etc. Because it undertakes a certain task of the country and serves the social interests, it is not for profit, and the funds required for unit operation and personal income depend on the financial allocation of the state. With the change of national economic constitution, under the background of market economy, the state has repeatedly reduced the financial allocation to public institutions, and improving the tax effect of public institutions has become the main problem that public institutions care about and study.
1、 Problems in the financial and tax work of public institutions
（1） The management of financial bills is not strict, and the behavior of collectors is not standardized
The lax management of financial bills is mainly caused by the imperfect bill management system and the insufficient attention of the administrative leaders of public institutions to the financial and tax work. Therefore, in the management of tax bills, there are often phenomena such as disorderly bills, many loopholes in bill management, and insufficient authenticity of financial report data, which have a certain impact on the financial and tax work of public institutions. Secondly, the professional skills and comprehensive quality of tax bill collectors also need to be improved. Some staff members' understanding of tax items and contents is not clear, resulting in some non-standard behaviors in the use and storage of tax bills, which affects the quality of financial and tax work in public institutions.
（2） The preparation of fiscal and tax budgets is not rigorous
Due to the late start of the fiscal and tax work of public institutions, some systems of tax work are not perfect, which also has a certain adverse impact on the fiscal and tax work of public institutions, specifically manifested in the lax preparation of fiscal and tax budgets. Budget preparation is the first step of fiscal and tax work. It is not only related to the financial and accounting departments, administrative departments, and management departments, but also requires that each function cannot report the annual or quarterly fund use plan. After consultation and discussion between various departments, the fund budget of each department is decided. However, due to the lack of fiscal and tax system of public institutions in this regard, the tax department has fewer sources of information, fewer staff The high difficulty of the work led to the inaccurate results of its financial budget preparation, which lost the original budgetary significance.
（3） The professional skills of the budget preparers of Finance and taxation are not up to the standard
The result of budgeting is to be completed by the budget preparers. The professional skills of the budget preparers are not up to standard, which is also one of the reasons for the imperfect financial and tax budget management of public institutions. Most of the financial and tax budget preparers in public institutions are older and do not have a good grasp of new information technology. The traditional method of "last year's budget + current year's adjustment" is often used in the budget preparation process, which cannot actually investigate the fund use and planning of public institutions. They can only judge by subjective opinions and experience and adjust when problems and gaps arise, Inevitably, the fiscal and tax budget has lost its original scientificity and guidance.
（4） Inefficient implementation of fiscal and tax budgets
Budget implementation is one of the standards to evaluate the standardized use of funds in public institutions in the year or quarter. However, at present, most public institutions do not have a perfect evaluation system for budget implementation, resulting in low efficiency of budget implementation, widespread phenomena such as misappropriation, arbitrary use, waste and corruption of funds, and negative effects on the financial and tax work of public institutions. Most public institutions have not set up incentive mechanisms and accountability mechanisms for budget implementation, so the profession has no enthusiasm in work and has no binding force on the eligibility of budget implementation, resulting in low efficiency of budget implementation and? Pollution and waste are common problems.
（5） Weak internal control links in fiscal and tax management
The weakness of internal control links in the financial and tax management of public institutions is also one of the problems existing in the financial and tax work of public institutions. In reality, the budget implementation and management of most public institutions rely on external supervision and management to improve their implementation and management effect. However, due to the fact that external management cannot go deep into each functional department of public institutions to understand and supervise the preparation and implementation process of various budgets, little effect has been achieved. However, public institutions themselves lack internal control mechanism, pay insufficient attention to internal supervision, do not set up special tax supervision departments and systems, and cannot well control the use and flow of internal funds, which leads to some misconduct.
（6） Insufficient tax supervision
In the overall organization of public institutions, we should strengthen the strict internal management and formulate a set of practical management methods and basic policies. Due to various reasons, the internal system of public institutions can not be improved in time, so there is no way to do their duties, so it is difficult to ensure the problems in management. In the whole economic development, fiscal revenue is a very important economic source, so we should pay attention to it through higher-level institutions. But in fact, the tax bureau is lazy in monitoring the small proportion of taxes such as vehicle and vessel tax and education surtax, resulting in the lack of effective government supervision in the tax management of public institutions. Finally, social supervision lacks effectiveness. In order to seek private interests, some public institutions collude with accounting firms to carry out illegal tax planning, and some units do not disclose tax information in accordance with the regulations, resulting in the inability of the public to effectively supervise the tax management of public institutions.
2、 Countermeasures for strengthening the fiscal and tax collection and management of public institutions
（1） Enhance tax awareness and improve the standardization of tax payment
Paying taxes according to law is the obligation of every citizen. Institutions have certain particularity, but they also have the obligation to pay taxes. First of all, the tax authorities should strengthen publicity, and Shenzhen public institutions should carry out tax publicity to enhance their tax awareness; Secondly, public institutions should actively study the relevant laws, regulations and rules of Taxation to improve the standardization and legitimacy of tax management; Finally, we should strictly implement the tax payment work in accordance with the relevant regulations, pay the relevant taxes in full, and put an end to the occurrence of tax evasion.
（2） Strengthen the communication between departments and improve the budget preparation system
Budget preparation is an important part of fiscal taxation. In the process of strengthening fiscal and tax management, we should further improve the budget preparation system, clarify the responsibilities and scope of various work, update the preparation methods and means, and formulate relevant responsibility systems and incentive mechanisms to restrict the budget work and improve its work efficiency. At the same time, we should also strengthen the communication and contact between various departments, realize information sharing, and improve the accuracy and scientificity of budgeting.
（3） Strengthen bill management and enhance the accuracy of accounting
Bills are the basis of tax payment and the basis of accounting. Therefore, we should strengthen the management of bills, enhance their standardization, reject non-conforming and illegal bills, use regular bills, and sort out the chaos in the use of bills, so as to ensure the effectiveness, authenticity and integrity of bills, so as to enhance the standardization of accounting and make the financial and tax information of public institutions more authentic, accurate and complete.
（4） Improve the comprehensive quality of financial and tax related personnel
In the financial and tax management of public institutions, the comprehensive quality of the relevant staff has a direct impact on the effectiveness of their work. Therefore, we should strengthen the business training of relevant staff, so that they can accurately grasp the classification and items of tax, systematically study tax related knowledge, and timely understand and master tax related laws, regulations, policies and systems, so as to improve their working ability and skills, and further improve their comprehensive quality.
（5） Improve the supervision system and improve the transparency of Finance and taxation
A sound regulatory system is an important guarantee for the orderly development of financial and tax management in public institutions. Therefore, we should further establish and improve the supervision system of tax management, improve the relevant supervision system, update the monitoring means, set up special supervision departments and posts, and speed up the construction of fiscal and tax information disclosure system to improve the standardization and transparency of its tax work. In addition, we should strengthen the expansion of external supervision channels, improve the supervision, evaluation and feedback mechanism, widely accept the supervision of the people, and improve the strength and effectiveness of supervision.
3、 Conclusion
There has been no quantitative evaluation index for the level of tax collection and management in China. It is very necessary to establish a perfect financial and tax supervision mechanism, which can not only let the tax authorities know what deficiencies exist in their tax services in the supervision and assessment, and then make targeted improvements, but also let the taxpayers conduct external supervision.