Research On Tax Source Management Of Grass-roots Taxation Authorities

With the continuous development of economic globalization and the rise of the Internet era,the domestic and international economic environment change in time,increasing competition,in the form of tax sources more and more diversified,tax sources are widely distributed in all areas,tax environment also become increasingly complex,the tax authorities,tax management work have become more complicated.The work of tax source management is related to the main revenue of the country,but also closely related to each of us,so it is very important to do a good job in the management of tax sources.The economy determines the source of tax,the source of taxation determines the revenue of taxes,and the management of tax sources plays a fundamental role in tax collection and administration,and it is also the key,and the primary tax authorities everywhere are the most widely contacted units with all kinds of tax sources,so only the grass-roots tax authorities can better promote the development of the national tax cause,we will provide financial support for the development of other undertakings in our country,and then realize the great rejuvenation of the Chinese dream.As China is now in the period of economic transformation and facing the complicated economic environment,local tax authorities,based on the current situation,implement various reform measures to improve tax source management,so as to protect tax revenue.In this background,this paper selected the three areas of the grass-roots tax authorities as representative cases,are located in economically developed Guangzhou in southern China a taxation authority at the grass-roots level of medium developed in north China Shijiazhuang a taxation authority at the grass-roots level,and the less developed western region economy Ordos city a taxation authority at the grass-roots level,using literature research,comparative analysis and field visit research method to analyze the status quo of the tax sources management,teasing out the existing tax authorities at the grass-roots level in China,including personnel structure is not balanced,hierarchical classification method improvement,tax information pipe is not in place,tax administrator system is not reasonable,based on the advanced management experience of some foreign countries,this paper puts forward some measures to strengthen the tax source management of China's grassroots tax authorities,including strengthening personnel training,reasonably allocating personnel,improving the classification of tax sources,strengthening the function of information management and tax administration,improving the tax administrator system,and establishing a sound cooperation mechanism,in order to promote the grass-roots tax authorities in China more efficient tax source management and the development of the cause of tax rationalization proposals.