Study On Tax Source Management Optimization Of Lodging Industry In Beidaihe New Area,Qinhuangdao

Tax source management is an important means to ensure national tax security.With the rapid development of economy and society,there are many new industry characteristics and characteristics of the times in different industries,which brings great challenges to tax source management in the future,and also becomes an unavoidable problem in tax source management theory.From the perspective of accommodation industry,combining the characteristics of the industry and the characteristics of the times to explore the optimization of tax source management will provide an important reference for the tax source management of the tertiary industry in China,and also a new expansion of the research on tax collection and management in public management.Based on the analysis of the existing literature and experience in the management of tax sources at the grass-roots level,taking the accommodation industry as the research object,and taking Beidaihe New Area of Qinhuangdao as an example,the author comprehensively applies modern management research methods such as literature analysis,questionnaire survey and field survey,and emphatically analyses the travel industry in light of the actual situation in peacetime and the consideration of this problem.The main problems and risks in tax source management of accommodation industry in tourist cities are as follows: low willingness of taxpayers to pay taxes according to law,lack of professional ability of taxpayers to report taxes independently,insufficient power of tax source management,backward management means,few punishment means and so on.From the point of view of tax source management subject and tax source management object,this paper grasps the appearance and intrinsic of the problem as a whole,and analyses the causes of the problem as follows: inadequate publicity of tax laws and regulations,inadequate tax-related training,unreasonable allocation of human resources,restriction of tax source management means and low quality of law enforcement.On this basis,it puts forward strengthening publicity of tax laws and regulations,strengthening tax-related training for taxpayers in accommodation industry,etc.Suggestions on optimizing management power,management means and strict law enforcement are put forward.