Research On The Problems And Countermeasures In The Tax Source Management Of The Headquarters Economy

Tax Sources Management,as an important part of tax authorities,runs through all aspects of tax administration such as tax registration,tax collection,tax investigation,tax assessment,tax audit,and tax analysis.The improvement of tax sources management not only promote the quality and efficiency of the tax administration,but also block the loopholes in the organization's income.It is also a new requirement for taxation work in the new era of "Internet +,streamline administration,delegate powers,and improve regulation and services,the Spring action".As a high-gathering special economic situation,the headquarters economy is characterized by the separation of its tax-generating place from the place of expropriation.Its liquidity and contribution have a great impact on regional tax revenue.In the practical work of taxation,the tax sources management of the headquarters economy is complex and changeable,especially in underdeveloped and remote mountainous areas.Due to the level of economic development,the quality of taxpayers,the level of grassroots tax cadres,the degree of tax dispersion,the levying cost limit and the local characteristic policy orientation,the taxation management and the tax collection rate are not high,the modernization of taxation and the improvement of the quality and efficiency of taxation services are also difficult.Therefore,how to strengthen the tax sources management of headquarters economy,improve the quality of management,and reverse the current situation of low tax burden will play a vital role in improving the tax collection and management level,completing the organization of income work,and promoting the modernization of taxation.Based on the research of tax sources management of the existing tax bureaus,this paper comprehensively adopts various research methods such as literature research method,case study method,field investigation method and questionnaire survey method to discuss the present situation of Z city headquarters economy,analysis the problem and its causes in management,and bring forward related suggestions.This paper starts with the concept of headquarters economy and tax sources management,By survey andquestionnaire analyses the tax sources management of Z city headquarters economy,then deeply explores its existing problems,internal and external causes and countermeasures.