The Research On Tax Collection And Management Of Small And Medium-sized Enterprises In Z City Under The Background Of Reforms To Streamline Government And Ministration And Improve Management And Service

Under the background of the reform era of simplifying administration and decentralization,combining decentralization and optimizing service,the tax authorities of Z city,as the most basic administrative law enforcement and service units at County level,actively responded to the call of the national reform of "releasing control and uniform",and conscientiously implemented a series of "releasing control and uniform" reform policies and measures of the State Council and the State Taxation Administration.As the main tax source of Z city,small and medium-sized enterprises are the backbone of Z city's economic development and have strong follow-up development potential.Based on the full study of domestic and foreign scholars' research results and the relevant theories of tax collection and management of SMEs,this paper further studies how to improve and strengthen the tax collection and management measures of SMEs in Z city under the background of "putting in custody".This paper investigates the status quo of tax collection and management of small and medium-sized enterprises in Z city by using the methods of questionnaire,data statistics and current situation analysis,and summarizes the application measures of the policy of "putting in charge" in the actual work of tax collection and management of small and medium-sized enterprises in Z city and the reflection of the reform effect.In the course of the research,the author finds that the tax authorities in Z City have some problems,such as insufficient enforcement of policies,inadequate matching of collection and management forces,insufficient satisfaction of taxpayers and increasing difficulty of follow-up management.These problems exist with the imperfect supporting system of tax authorities,unreasonable allocation of resources and process settings,inadequate vertical depth of tax services,and imperfect risk management mechanism.The causes are directly related.After a thorough analysis of the problems and causes,this paper puts forward suggestions and suggestions on strengthening the collection and management of small and medium-sized enterprises in Z city from four aspects: strengthening the construction of the concept of tax law,optimizing the allocation of resources,improving the level of tax service and strengthening tax risk management.Aim To make the tax administration of Z city more scientific,specialized and refined,to further improve the level of tax collection and management of Z city,and to bring some enlightenment to the tax collection and management of similar areas.