The Study On The Optimuation Of Tax Adminstration Of Individual Business In Anning

Individual private economy has great practical significance for promoting the development of social economy.On the one hand,its healthy development is conducive to increasing employment opportunities,maintaining social harmony and stability,and promoting the overall economic development.On the other hand,it is also conducive to the increase of tax revenue and the enhancement of fiscal macro-control ability.In the reform of "pipes" and under the background of the national tax institution reform,strengthen the basis of individual tax management is beneficial to strengthen tax source management,in a larger coverage on improvement of tax and tax compliance consciousness,optimization of tax business environment,boost economy high speed and high quality development,consolidate the basis of the modernization of national governance.Although individual industrial and commercial tax contribution rate is low,but its collection and management process and involved aspects are the most complex.In order to better power the needs of today's high-speed economic development,it is necessary to strengthen the work of tax collection and management of individual businesses,improve the quality and ability of tax collection and management,and optimize the process of tax collection and management.In the practical work of grassroots tax collection and management,the discussion and research on the tax collection and management of individual industrial and commercial households have been going on.However,there are few academic studies on the tax collection and management of individual businesses,and most of them are pure theoretical studies that fail to connect well with practice,and the content of the research lacks guidance for the actual tax collection and management.Based on the full analysis of the historical evolution,collection and management experience of tax collection and management methods of individual industrial and commercial households,this paper analyzes the status quo of tax collection and management of individual industrial and commercial households in anning taxation bureau from the aspects of collection and management methods,information technology application,risk monitoring and response,and tax payment service level.Mainly through the use of literature research method for this paper.Then combined with the author's own work experience and the study of theoretical knowledge during the graduate study,the author puts forward the main problems in the tax collection and management of individual industrial and commercial households in anning city,namely the problems of unscientific collection and management mode,backward collection and management technology,lack of risk prevention and control measures,fragmentation of management and so on.Then the reasons for these problems are analyzed.On the one hand,there are some deficiencies in the tax collection and management of individual businesses;on the other hand,the tax bureau does not have a strong will for the tax collection and management of individual businesses.On this basis,through to the foreign advanced collection and management experience for reference,targeted to the above analysis of the existing problems and reasons put forward the corresponding countermeasures and thinking,respectively from the system level,technical level and practical level,put forward the corresponding optimization path is trying to solve the problem of individual business tax collection and administration in the long run.There are three innovations in this paper.First,the data are complete and detailed.All the data used in this paper are from the gold tax third period system.Second,the selected research objects are representative.This paper selects the tax collection and management of individual businesses in anning city for research.The representativeness of anning city makes the research conclusions more generalizable.Thirdly,the proposed solutions to the problems have strong operability.This paper proposes corresponding solutions to the problems existing in the tax collection and management of individual industrial and commercial households in anning city.These solutions are highly operable due to their close combination with practical work.