Research On The Management Of Customs Sources Of Grassroots Tax Machines

Tax source management refers to the public behavior of tax authorities as the main body of tax collection,based on the existing tax laws and regulations,providing taxation services and preferential policies for taxpayers and realizing taxable matters within the jurisdiction.However,with the rapid development of China's economy,the number of taxpayers has also increased dramatically.The total amount and diversity of tax sources have undergone tremendous changes.How to deal with the complexity of tax source changes and achieve the full collection of national taxes,which is the grassroots taxation.Problems urgently needed by the authorities.The research on the management of tariff source of grassroots taxation machine mainly uses the literature analysis method and comparative analysis method.The research is based on theoretical analysis of tax source management,including information asymmetry theory,barrel theory and risk management theory.Taking the tax source management of Wenzhou Ouhai District Taxation Bureau as the empirical research object,this paper summarizes the status quo of tax source management,and puts forward the problems in the tax source management of Wenzhou Ouhai District Taxation Bureau:1.Taxation rule of law and local taxation plan there are contradictions;2.The professionalism of tax source management personnel needs to be improved;3.The tax source management assessment system is not perfect;4.The classification and classification management system is not in place;5.The comprehensive application of tax collection and management data is not effective;6.The construction of tax source management information is still Need to be improved.And conducted in-depth analysis and research on the causes of these problems.On this basis,the corresponding countermeasures for optimizing the management of tariff source of grassroots taxation machine are put forward:1.Establish a working mechanism for the development of tax source capacity and tax planning budget capacity;2.Strengthen the professional quality of tax source management personnel;3.Strengthen the construction of tax source management mechanism,such as improving the ex ante and post-event tax management system,and implementing classified management In-depth implementation of tax risk management.4.Establish an industry risk management model;5.Use big data to improve the capacity of collection and management: First,standardize data collection sources,second,standardize data collection standards,establish data specifications,third,expand data collection channels,and deeply integrate data resources,and fourth,innovation Data mining analysis methods,in-depth use of tax source management data.It is expected that the proposed countermeasures will play a certain reference role for China's grassroots tax authorities to improve the quality and efficiency of tax collection and management,and reduce tax costs and risks.