Research On The Optimization Of Tax Source Management Of Dali City Taxation Bureau During The Integration Of State And Local Taxation

Tax source management has long been a key task in tax collection and management.Strengthening tax source management plays a vital role in increasing organizational income,improving the overall quality of taxation work,and improving tax compliance.In 2018,with the continuous deepening of the reform of the national tax collection and management system,China's tax source management has made remarkable achievements on the road of tax modernization development.However,county(district)tax source management departments in the western regions where tax source management work is relatively concentrated and economic and social development is relatively backward,due to the backwardness of tax source management and low level of modernization,it is difficult to adapt to the needs of the collection and management reform.This contradiction has become more prominent especially after the merger of state and tax agencies.This has had a huge impact on our original tax source management model,service methods,and technical means.Standing at a new historical starting point,tax source management faces unprecedented challenges and new opportunities.How to optimize the tax source management method has become a difficult task in front of the grassroots tax source management department.Starting from the basic concept of tax source management,the thesis uses public management theory to collect a large amount of real and effective data through in-depth field research,and deeply analyzes the actual situation of tax source management of Dali City Taxation Bureau,indicating that the tax source management measures are merged with the national tax authorities.The current situation of the grassroots is not suitable.Find out the problems existing in the management of grassroots tax sources,explore the reasons that affect the level of tax source management from the two aspects of tax source management and object,and then propose to optimize the organization,deepen the specialization of tax source management,promote the self-compliance of taxpayers.