Problems And Countermeasures Existing In The Tax Collection And Administration Of Small And Medium Enterprises In Sanmen County

Tax revenue is the main source of fiscal revenue， tax collection and administration isan important means to ensure tax revenue， which is also the key link of taxadministration. Established in accordance with the requirementsof China’s socialist marketeconomic system of the tax collection and management system，is an important guaranteefor the harmonious development of the relationship between tax levy and payment.1ofChina’s tax collection and management status of "tax"， as the name suggests， thecollection and management of tax. Our current collection mode is "tax declaration andoptimizing the service as the foundation， relying on computer network， centralizedcollection， focusing on inspection". This model makes clear the relationship betweenrights and obligations of both sides， promote the collection methods and ways of serviceimprovement， obviously on theoptimization of the tax effect， can basically meet theneeds of economic development.This article first introduces the research background and significance, the second partanalyses the theory of tax collection and administration, including the definition anddevelopment of small and medium-sized enterprises of tax collection and administrationrelated tax policy, the third part introduces the sanmen county, the problems existing inthe development of small and medium-sized enterprises in the tax collection andadministration and its reasons, including the development of small and medium-sizedenterprises in sanmen county tax collection and administration of achievements, the mainproblems and the analysis of the causes of problems; The fourth part elaborated sanmencounty smes related optimization countermeasures of tax collection and administration,including three county smes related the concept of tax collection and administrationconstruction, system construction and the collection and management mechanismconstruction.The innovation of this article is introduced the concept of tax collection andadministration after in sanmen county as an example, introduces the sanmen county taxpolicies, this paper introduces the advantages of the tax collection and administration, andthe lack of tax collection and administration in our country, pointed out that after theimplementation of the tax collection and administration in sanmen county opinions are putforward. The most important thing is based on the actual example analyses the taxcollection and administration work.