Research About The Tax Source Management Of National Tax Bureau In Luozhuang,Country,Linyi City

In the work of tax collection and administration,tax source management which is in the core status,is playing a more and more prominent role.The quality of this work deeply affects the effect of whole tax collection and administration work.After continuous efforts and exploration,the tax sources management in China has gradually formed the rich theoretical basis and practical experience.However,after the full implementation of the Change from Business Tax to Value-added Tax,the national tax departments at the grass-roots are faced with great challenge not only from the number of taxpayers but also the management experience.In addition,the VAT tax revenue will have a growth in a big increase after the Change from Business Tax to Value-Added Tax,and the stress of organizing tax income would be focused on the national tax department.All of these put forward higher request to tax source management work.Considering the existing power and ways of collection and administration,there are many tax sources management problems to be solved.Therefore,how to seek the innovation of tax source management work? How to prevent and dissolve the tax-related risks? How to avoid the tax base eroded and ensure the tax collected receivable? All of these real problems are in front of the national tax departments at grass-roots.Exploring the countermeasure and suggestions to promote the tax management,which is vital to improve the tax management level in the national tax departments at grass-roots.Through theoretical analysis and empirical analysis,starred with the current situation in National Tax Bureau in Luozhuang country,Linyi City,this paper analyses the current situation and reasons of tax management in grass-roots national tax departments after the Change from Business Tax to Value-added Tax and puts forward the suggestions based on analysis and reference to the tax management theories from the parts of our country and some other countries.Through the theoretical analysis and case analysis,this pape r analyses the tax sources management after the Change from Business Tax to Value-added Tax in the aspects of theory foundation of the tax sources management,tax management system and effectiveness in Luozhuang,new problems and reasons,and analysis and reference from advanced experience at home and abroad.It also puts forward the countermeasures and suggestions to promote the tax management in grass-roots tax departments in three aspects of carrying out professional team construction,digging the information data and access to information by the third party and strengthening invoice management by using and innovation of technology.