Study On The Quality Evaluation And Promotion Of Tax Revenue In Suizhou City

In recent years,China’s tax revenue has maintained a steady and rapid growth trend,and the implementation of the "tax reduction and fee reduction" policy has achieved good results.The coordination between tax revenue and economic growth has increased significantly,but it also faces macro,meso,micro and institutional and management challenges.While the total amount of tax revenue is increasing year by year,the problem of low quality of tax revenue is exposed to varying degrees in the implementation of tax revenue.Some regions are under the pressure of years of economic development.The fluctuation of tax revenue is large and it is difficult to achieve sustainable and stable development.For the quality of tax revenue,it mainly refers to the basis of meeting the financial needs of the government under the current tax system.On the other hand,we should try our best to match the actual tax sources to achieve sustainable growth of tax revenue.The quality of tax revenue can truly reflect the authenticity and growth of tax revenue,but the research on the quality of tax revenue in practical work is not enough.This paper studies the quality evaluation and promotion of tax revenue in Suizhou City to enhance the management level of tax departments and promote work performance.This paper builds an evaluation system of tax revenue quality indicators after learning the relevant theory of tax revenue quality,and carries out empirical analysis based on the actual situation of tax revenue in Suizhou City in recent years to make a scientific and objective evaluation of the current situation of tax revenue quality.Firstly,on the basis of collecting and collating domestic and foreign literature,this paper expounds the concepts and connotations of tax revenue quality and management,and explains the relevant theories of tax revenue quality and the driving factors of tax revenue quality management,so as to lay a solid theoretical foundation for the follow-up research.In addition,it constructs the evaluation index system of tax revenue quality in Suizhou City,and discusses the ideas,principles,selection of indicators,determination of methods and basic procedures for constructing the evaluation system of tax revenue quality.A tax revenue quality evaluation system including four categories and 20 indicators is constructed.The evaluation methods are the same measurement,empowerment and summary.Selecting the tax data of 2016 and 2017 of the local tax system of Suizhou and the three counties(cities and districts)under its jurisdiction,this paper makes an empirical analysis of the local tax revenue of Suizhou and the three counties and cities under its jurisdiction in recent years,and draws a conclusion that the tasks of organizing tax revenue are well implemented,the clearance of tax arrears is insufficient,and the strucfture of tax sources is single.Afterwards,it analyses the influencing factors of tax revenue quality in Suizhou,including cognitive dimension,management dimension,personnel aspect and external environment.Targeted countermeasures are put forward to improve the quality of tax revenue in Suizhou,including enhancing the quality of tax revenue awareness,improving the quality management ability of tax revenue,strengthening the construction of tax revenue talent team,deepening the reform of tax collection and management system,etc.This study evaluates the quality of tax revenue in Suizhou City,and puts forward some countermeasures to enhance the quality of tax revenue in Suizhou City,in order to enhance the management level of tax departments in Suizhou City and promote the development of tax revenue in Suizhou City.