Research On Tax Source Management Of Small And Medium-sized Enterprises In Nanan City

At present,the rapid development of small and medium-sized enterprises in our country,the gradual expansion of the scale of operation,can create more than 75% of China's new industrial output value every year,the amount of tax paid accounts for about 50% of the national tax revenue,is an important source of tax revenue in our country.Studying the tax source management of small and medium-sized enterprises can not only effectively block the loss of tax sources,consolidate the basis of tax collection and management,but also help enterprises avoid tax risks,and play an important role in tax growth and healthy development of enterprises.The research object of this paper is the tax source management of small and medium-sized enterprises in Nan'an City.Based on the theory of tax compliance and information asymmetry,this paper expounds the current situation of tax source management of small and medium-sized enterprises in Nan'an City.Through sorting out and analyzing,in recent years,the tax department of Nan'an City has taken a series of measures for small and medium-sized enterprises,such as strengthening the legal work of tax source management for small and medium-sized enterprises,implementing the tax administrator system in an all-round way,using scientific methods to manage tax sources,promoting the informationization construction of tax source management and implementing tax assessment management for small and medium-sized enterprises,and has preliminarily constructed tax source management for small and medium-sized enterprises.However,there are still some problems in the concept of tax source management,the mode of tax source management,the level of information technology,the basic tax source management and the applicable legal system.In this paper,the problem in-depth analysis,from the tax system and law enforcement level,tax authorities level,small and medium-sized enterprises level and regional economic environment level to explore the causes of the problem.At the same time,draw lessons from the domestic and foreign experience of SMEs tax source management,explore new ideas of SMEs tax source management.Finally,it is proposed that we should set up the idea of Tax Administration for the development of enterprises,implement the modern management mechanism of tax sources classified by different levels in small and medium-sized enterprises,and promote the construction of internal management system with clear functions.