Research On Tax Collection And Management To Promote The Development Of Individual Industrial And Commercial Households

Individual business households are important market subjects,but the proportion of tax revenue to total tax revenue is small,and the relevant tax policies and management methods are extensive.All along,the significance of social management is greater than that of tax collection and management.With the new round of tax reduction and fee reduction requirements,the implementation of tax reduction policy creates a fairer tax environment for the development of individual business households.However,there are still policy and system defects restricting the development of individual business households in the current tax system and collection and management mode.The main manifestations are as follows: long-term dependence on approved levy in the way of levy,difficulties in implementing the Levy of audit in an all-round way,large gap between tax policy and enterprises,and insufficient management ability of tax authorities.By using comparative analysis and inductive analysis,this paper combines the classical theory of tax and economic relations with the specific tax policies,summarizes the preferential tax policies that have a greater impact on the development of individual business households,combs the process of the change of the policy and the collection and management system,and explores how the implementation of preferential tax policies and the change of the collection and management system affect the production and operation of individual business households.And the way and mechanism of influence.Taking S District of Q City as a specific case,this paper analyses the development and changes of individual business households in S District in recent years,and introduces the practical exploration of tax collection and management of individual business households by Tax Bureau of S District.Based on years of experience in tax collection and management of individual business households,this paper makes theoretical and practical considerations on the implementation of preferential tax policies,the reform of tax collection and management mechanism,the construction of tax informatization capacity and the improvement of taxpayers’ tax compliance,and puts forward some suggestions on tax collection and management of individual business households under the new economic environment and the tax system after the merger of national and local taxes.Explore ways to promote the development of individual business households.Under the new situation of rapid change of big data and Internet,the measures to solve the dilemma of levy and management should be changed in the way of modern information technology and Internet information acquisition,so as to achieve the effect of perfecting the levy and management measures without increasing the burden on individual business households.In terms of technology application,improving the quality of taxpayers,changing the way of collection and management,and reducing the tax restrictions of individual business households,we can finally straighten out the relationship between collection and management,and construct a positive policy effect to promote the development of individual business households.The tax policy to promote the development of individual business households put forward in this paper mainly includes the following aspects: improving the ability of information acquisition of business factors,increasing the proportion of typical surveys,and improving the scientificity of computer quota to improve the scientificity and accuracy of the verification and collection of the dominant mode of collection of individual business households at present,and supporting and guiding the development of intermediary organizations,and improving individual business households.We should gradually promote the Levy of checking accounts and improve the level of tax control by gradually implementing the levy mode of individual businesses to levy checking accounts;expand the scope of individual businesses’ self-issued special tickets and increase tax guidance resources to gradually reduce the gap with enterprises’ policy resources;and improve the ability of tax authorities to enforce law,speed up the construction of tax credit system,and improve big data and information technology.Improve the management and service capabilities of tax authorities in terms of utilization level.