Strengthening The Study Of Tax Source Management Of Grassroots Local Tax System In Chifeng City

The main source of a government's revenue is tax.The taxation behavior is based on tax source,therefore the management of taxation is the basis.The tax collection is directly depending on the management of taxation.A suitable tax source management method can effectively improve the tax collection and management level of tax authorities.On May 1,2016,with the implementation of "replacing Business Tax with VAT",the Business Tax,which is one kind of local tax,is completely out of history.This profound fiscal and taxation system reform has pushed the management of local tax system to a new level.The local tax is faced with the challenge of decrease of the main source of tax and the lack of new tax sources,thus,to strengthen the tax source management of local tax system is becoming an issue needed to be study and ponder at the moment.Based on the concepts of tax source and grassroots tax source management,this paper uses the literature research,comparative study and questionnaire survey method to analyze the current local taxation system of Chifeng based on the theory of government economic functions,new public management theory and information asymmetry theory.The problems of tax source management,such as the low quality of tax source management personnel,the insufficiency of classification management,the failure of tax assessment and supervision,the asymmetric information between tax and enterprise,and the low compliance of taxpayer tax laws,draw lessons from the useful experience of related grassroots tax management at home and abroad.It is proposed that the grassroots local tax system in Chifeng Municipality should adopt measures such as strengthening education and training to create a specialized tax source management team,promoting the refinement of basic tax source classification management,improving the application of tax assessment,improving the information management tax system,and optimizing the environment for the management of grassroots tax sources and other countermeasures.This study will clarify the important role of grassroots tax source management and provide an important reference for strengthening the management of tax sources at the grassroots taxation system in Chifeng.