The Research On Tax Source Management Of The Grass-roots Tax Authorities

The influence of the reform of the tax collection and management system of the state tax and the local tax on the tax source management of the grass-roots tax authorities is various,from the concept of tax source management to the way and method,the establishment of the tax source management organization to the allocation of the tax collection and management resources,etc.,are facing great challenges.After the reform,the potential problems in the tax source management of the grass-roots tax authorities are gradually exposed.For example,the establishment of tax authorities is difficult to meet the needs of comprehensive tax source management,the aging of the tax cadres,the solidification of knowledge,the development of the tax source management mode can not keep up with the times,the lack of intelligence and data redundancy of the tax source management information system.Scientific organization structure of tax source management and flexible allocation of tax cadres can solve the difficulties faced by tax source management of grass-roots tax authorities,so as to realize efficient and convenient tax source management and make contributions to local economic development.Starting from the actual situation of the tax bureau of T City,this paper adopts the methods of literature,data analysis and comparative analysis to present the situation of the organizational structure,the structure of the tax cadres,the sources of tax and the way of management of the tax bureau of T city after the reform,analyze the existing problems and causes,and then combine with the actual situation of the local area,respectively,from the perspective of standardizing the authority and working process,optimizing the organization This paper puts forward countermeasures and suggestions from four aspects: organization function,optimizing resource allocation,improving cadres' professional ability,and improving the level of tax source management informatization.