Research On The Professional Management Of The Tax Source Of County(City) Tax Authorities

With China's reform and opening up into the deep-water zone,tax reduction and fee reduction has become one of the driving forces for the transformation and upgrading of enterprises,especially for small and medium-sized enterprises and high-tech enterprises.The tax source structure has become more complex with the increase of emerging business forms.At the same time,the development of information technology has greatly facilitated the tax payment of taxpayers,but also put forward higher requirements for tax personnel.In addition,the adjustment of the national tax management system further increases the difficulty of tax source management.The traditional ideas and practices of tax source management have been difficult to adapt to the tax management work,which needs to be adjusted and optimized.By the end of 2019,the number of registered enterprises and individual businesses in China has exceeded 200 million.More and more enterprises have begun to try different forms of sales,such as live broadcast,online stores,etc.the business mode and business of enterprises are increasingly diverse,and the information asymmetry between tax payers and taxpayers has been expanded,resulting in tax evasion and tax evasion.At the same time,with the adjustment of the national tax management system and the impact of the government's year-on-year compression of the administrative system,especially the situation of conservative thinking,lack of personnel and outdated management means in the grass-roots tax departments,which to a certain extent affects the implementation effect of the tax source management policy,and can not adapt to the development requirements of specialization and refinement of tax source management in the new era.In recent years,the national tax department has also issued some policy documents on tax source management according to the requirements,but the progress of tax source management is not very smooth due to the traditional tax collection and management concepts and working methods.With the implementation of policies to optimize business environment andsupport the development of private economy,tax authorities should also get rid of the role of single collection and management,strengthen the management of tax sources,and move forward to service-oriented organs.Therefore,it is necessary and urgent to explore advanced tax source management mode and carry out tax source professional management.Based on the theoretical research of specialized tax source management and the advanced practice of other provinces and cities,Based on the research of Yulong County Tax Bureau,The methods of questionnaire survey and interview were adopted for taxpayers and tax department staff in Yulong County,In-depth analysis of yulong county tax source management effects or achievements ? Identify unresolved issues and new management challenges ? Combined with years of work experience,Put forward opinions and Suggestions of Yulong County tax authorities on the professional management of tax sources ? For the basic tax authorities,In particular,the county-level tax authorities provide references for the reform of establishing a scientific tax source management model,adjusting the department setting,human resources application,improving the information level and using intermediary institutions?...