Problems And Suggestions On Tax Source Management Of Small And Micro-profit Enterprises In Xigang District Of Dalian City

The rapid development of small low-profit enterprises makes us observe new opportunities and motivation of economic development.Meanwhile,tax authorities of tax collection and administration which face small low-profit enterprises exist a lot of shortcomings and loopholes.Our tax administration ought to deal with the problem about how to make small low-profit maintaining high growth force and promote the tax growth at the same time.What's more,we should strengthen the management of tax collection without influencing companies' regular running.Under the background of national great support upon small low-profit enterprises,this paper sums up several effective suggestions of improving tax collection and management upon the analysis of companies within internal revenue service of Xigang,Dalian,according to effective measures at home and abroad.In the meanwhile of enhancing the implementation of the tax service,we should strengthen revenue law's rigidness and confirm that every enterprise and every taxpayer have the recognition of paying tax integrity,in accordance with law.Additionally,we could reinforce tax regulation and coordination upon small low-profit enterprises by using technological means like the Internet big data,realizing the win-win situation of enterprise and the tax authorities at last.