Research On Tax Management Of SMEs At The Grass-roots Level Tax Authorities

SMES play an important role in the socialist market economy system and hold an irreplaceable role in employment improvement,market activation,people's livelihood improvement and economic structure adjustment promotion.Under the "new normal" of economic development,in order to encourage "mass entrepreneurship,mass innovation",China has provided various preferential policies for small and micro enterprises,and the related tax policy s has been adjusted more frequently.However,because the SMES are mainly private economy and individuals,the actual situation is quite complex with imperfect accounting,and the staff quality is relatively low,in which result to the challenges in SMES tax collection management and preferential policy implementation is difficult.At the same time,the number of SMES is huge while the industry is widely distributed,which occupied a large number of collection and management resources in the daily tax management process.How to strengthen the tax management of SMES and further promote the compliance of tax law,protect the collection and effectively reduce the comprehensive cost of both sides has become an important research topic of local tax authorities at the grass-roots level.Based on the existing achievements,this paper discusses the theoretical basis of the tax management combining the current situation of the development of SMES in China.This paper briefly analyzes the necessity and feasibility of strengthening the tax administration of SMES by tax authorities.At the same time,by adopting the research method of combining theory with practice,taking Z area of W city as an example,this paper probes into the shortcomings and problems of the current management of SMES by local tax authorities at the grass-roots level from the perspective of the application of local tax authorities from the grass-roots level.And through drawing lessons from the advanced experience at home and abroad to the analysis of the problems and put forward countermeasures.The full text is divided into six parts.The first chapter is the introduction.This paper mainly expounds the research background and significance,and summarizes the domestic and foreign research documents,briefly summarizes the research methods and contents of this paper,concludes the innovation and shortcomings of this paper.The second chapter is the theoretical analysis of tax management of small and micro enterprises.This paper introduces the related concepts and classification standards of small and micro enterprises,and expounds the related concepts and relevant theoretical basis of tax administration of local tax authorities.The third chapter is the analysis of the current situation of tax management of SMES in China.and comb and study the characteristics of SMES in China,the current tax policies,tax collection and management measures.Chapter 4th is the research on tax management of SMES in Z district of W city.Cooperating with the situation of SMES in Z area of W city,the problems encountered in the process of tax administration of local tax authorities at the grass-roots level and the specific countermeasures are studied from the perspectives of SMES and tax authorities.Chapter 5th is a study on the advanced experience and practice of domestic small and micro enterprise management and abroad.This paper introduces the experiences and practices of foreign tax departments like the Germany and the United States in the tax management of small and micro enterprises,and the advanced experiences of local tax departments in other parts of the country on the management of small and micro enterprises,and sums up the experience and enlightenment.Chapter 6th is the suggestions for the improvement of tax management measures of SMES in our country.Based on the advanced experience at home and abroad and the concrete practice of collection and management,some suggestions are put forward for small and micro enterprises' tax management of local tax authorities in China.