Research On Existing Problems Of Shijiazhuang L District Tax Source Management And Its Countermeasures

Taxation is the main source of national fiscal revenue.It is an important financial guarantee for government departments to exercise rights,develop social economy,and provide public services.The source of tax revenue is the source of tax,which is the economic source of government taxation.Tax source management is a key link to ensure a positive correlation between tax source quality and tax revenue.The grassroots tax department is the front line in the practice of tax source management,which means the research on the tax source management of the basic tax department is self-evident.With the completion of China’s taxation agency reform and the implementation of various “tax and fee reduction” policies,it has positive practical significance to conduct research on the management of grassroots tax sources after the merger of national and local taxes.In this context,Takeing Shijiazhuang L area tax source management as the research object,this thesis combines the theoretical basis of tax source management,analyzes the current status of tax source management work as well as the problems and causes in the process of work promotion,and offers a proposal of promoting the tax source management to a way of professionalization,refinement and informationization.The thesis is mainly carried out from six parts.The first part mainly introduces the current background of the research,the significance of the topic,the research content and the research methods.The second part introduces the relevant concepts and related theoretical foundations of tax source management in China.The third part expounds the status quo of tax source management in L District of Shijiazhuang,including the responsibility of tax source management,the scope of jurisdiction and the basic situation of institutional personnel,the analysis of the tax source structure of L area from various angles,and the main practices and effects of current tax source management work.The fourth part is to find out the problems and causes of tax.The fifth part is the reference of tax source management experience in China and abroad,and finally,it puts forward countermeasures and suggestions for optimizing and improving tax source management work.