| Tax source management has long been the focus of tax collection and management.Optimizing tax source management plays a vital role in standardizing tax law enforcement,improving the overall quality and efficiency of tax work,promoting local economic development,and promoting the modernization of national governance system and governance capacity.In 2018,with the deepening of the reform of China’s local tax collection and management system,With the merger of national and local taxes for 24 years,tax source management has entered a new era.The merger of national and local taxes is not a simple accumulation of the people,materials and wealth involved in the two,but a complete and effective allocation of the tax authorities to achieve deep integration and unity,and finally achieve more transparent taxpayer information,more comprehensive tax supervision,more perfect information construction of tax collection and management,and more standardized tax law enforcement.Moreover,with the rapid development of China’s economy,the tax source situation is becoming more and more complex and changeable,and the information asymmetry between tax collectors and payers is becoming more and more prominent.The original tax source management mode of dividing and managing households has been unable to keep up with the pace of the times.Improving the grass-roots tax source management is to make efficient use of tax management resources,refine the division of functions,build a high-quality cadre team,and provide high-quality and efficient management and services to taxpayers while ensuring tax revenue.Based on the actual work of tax source management of Dalian x District Taxation Bureau,this paper introduces the current situation of tax source management of Dalian x District Taxation Bureau in detail and summarizes the existing problems,mainly including:the implementation of hierarchical and classified management system is not in place The comprehensive quality of tax source management personnel needs to be improved,the informatization level of tax collection and management is not high,and taxpayers’ tax compliance is not high.Through the research and analysis of the causes of these problems.By implementing and learning from the latest management requirements and directions of the Party Central Committee,the State Council and the State Administration of Taxation,and drawing on some advanced experience in tax source management at home and abroad,we put forward targeted suggestions such as adhering to the rule of law,strengthening information construction,improving the specialization level of tax source management,improving tax supervision and inspection,and improving taxpayers’ tax compliance,so as to promote the establishment of a scientific classification based,risk management oriented,information technology-based The new tax source management system,guided by the improvement of internal and external supervision,guaranteed by the improvement of system and mechanism,and aimed at promoting tax compliance,helped x district tax bureau to improve the level of tax source management and promote the development of taxation. |
