Study On Optimization Of Tax Source Management Of Pizhou National Tax Bureau

Our country's tax source management work came into being under the background of the socialist market economic system.It is a series of scientific,standardized and modern methods and means that the tax authorities use tax laws and regulations to source tax revenue sources.,conduct a full range of information tracking and tax control,to ensure a series of tax management activities to achieve tax revenue.Therefore,tax source management is the core of tax collection and management.As the most important source of tax revenue,the enterprise will inevitably become the focus of tax source management.At present,with the rapid economic and social development and the new situation and tasks under the new normal under the new situation,the “Internet Plus” era has brought new opportunities and challenges.Although faced with multiple unfavorable factors such as unabated downward pressure on the economy,insufficient development of economic tax sources,and increased policy tax cuts,we should adhere to the principle of organizing income and continue to stand up to the pressure of scientifically organizing income and implementing the law."Taxation",to maintain the coordinated growth of taxation and economy,and improve the quality of tax revenue.With the continuous adjustment of economic structure and industrial structure,the tax source structure is characterized by diversification and complication.The number of various types of enterprises has increased significantly,and the means of corporate finance personnel in tax declaration and tax avoidance have become more specialized,making the tax authorities' Tax source management is more and more difficult and the requirements are getting higher and higher.Traditional tax source management concepts and management methods have been difficult to adapt to the current tax source management.Although deepening the reform of professional management of tax sources,the State Administration of Taxation and tax authorities at all levels have formed consensus views on the macro level of policy orientation.However,they are subject to the traditional mode of tax collection and management for a long time,and the concept of tax source management lags behind.Weakness,coupled with the existence of many imperfect places in the tax system,has led to the lack of solid basic research and effective practical experience in the tax source management reform process.If the tax source management system cannot adapt to the ever-changing changes in the economic and social environment,it will certainly not be able to complete the organization's revenue target,which is also not conducive to China's economic development.How to strengthen tax source management under the new situation has become a new topic that we must face and study.This article selects the Pizhou State Taxation Bureau,a grassroots taxation authority,as the research object.Starting from the organizational income and tax source structure of the State Taxation Bureau of Pizhou City in recent years,it first summarizes the current achievements of the state taxation of Pizhou in tax source management,through questionnaire surveys.Contrastive analysis,summarizing the main problems in the management of tax sources during the emergence stage,including the difficulty of managing individual industrial and commercial households,the level of informatization needs to be improved,the imperfect risk management and tax assessment mechanisms,the exploration of tax service specialization level,and the performance appraisal mechanism need to be healthy and so on.Then,through analyzing the reasons,the author put forward the countermeasures and suggestions for optimizing the management of Pizhou state tax revenue sources in terms of ideological and conceptual construction,improving the professional level of tax source management,and team building.