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

As the primary link of realizing tax revenue,the quality of tax source management directly affects the quality of the overall tax work.At the same time,as a twisted belt connecting the tax authorities and taxpayers,tax source management is not only the source of taxpayers’ economic activities into tax revenue,but also the last link of national tax policies from the tax authorities to the main body of the market.At the national two sessions in 2022,Premier Li Keqiang emphasized the role of tax reduction and fee reduction in supporting the market in the government work report,and proposed that a new tax reduction and tax rebate support policy will be implemented this year.It can be seen that tax reduction and fee reduction are still the key work of the tax authorities.While implementing the tax reduction and refund policy,the grass-roots tax authorities should pay more attention to the management of tax sources to ensure that qualified taxpayers should enjoy them to the fullest,and those who should not enjoy them in violation of regulations,so as to ensure that the tax revenue is put into storage in full.Therefore,the basic level of tax collection and management is not only the basis for the continuous improvement of the tax source construction and management,but also the main basis for the grass-roots tax authorities to further improve the tax source management system.Under the new situation of tax reduction and fee reduction and deepening the reform of tax collection and management system,how to optimize the tax source management of grass-roots tax authorities is an important content that urgently needs to be considered and studied.Affected by the COVID-19,China’s current economy is in a period of recovery and development.In the face of the complex and volatile economic environment at home and abroad,the grass-roots tax authorities need to actively explore a new model for optimizing the management of tax sources according to the local actual situation,with the goal of organizing tax revenue to be put into storage in time according to law and regulations.In this context,based on the theory of information asymmetry,the theory of specialized division of labor,the theory of tax risk management,and taking m city in Inner Mongolia as a case,this paper uses the methods of literature research,case analysis,questionnaire survey and comparative analysis to sort out the problems that the current grass-roots tax authorities have a single and extensive tax source management mode,the specialized tax management ability can not keep up with the change speed of tax sources,the connection between various departments is not smooth The lack of consideration of local reality and the low enthusiasm of the staff in carrying out the work,and analyzed the causes from the aspects of insufficient allocation of supporting resources for tax source management,the need to improve the level of professional management,the imperfect cooperation mechanism of tax source management,the urgent need to optimize the top-level design,and the need to improve the promotion and assessment system.Finally,combined with the current new development situation,it proposed to improve the organization system of tax source management Strengthening the construction of tax source management mechanism and improving the data value-added utilization capacity to improve the level of tax source management are in line with the direction of further deepening the reform of tax collection and management,and provide suggestions for the grass-roots tax authorities in other regions to explore the reform of tax source management mode.