Study On The Practice And Optimizing Path Of Tax Protection In Dongying City

With the rapid development of China's market economy,the composition of tax sources has undergone profound changes.The number of scattered taxpayers has shown a trend of rapid growth.The distribution of tax sources has become more and more extensive.The liquidity of tax sources has increased and the concealment has increased.It is difficult to collect and manage tax revenue.The traditional means of monitoring tax sources are lagging behind in the information age.The loss of tax revenue is serious and the pressure of fiscal revenue and expenditure has increased.In order to solve the problem of increasing fiscal revenue,various regions have carried out tax security work.Practice has proved that tax security work has a significant effect on stabilizing fiscal revenue and strengthening tax collection and management.Based on the research and analysis of the basic theory of tax security and the practice of tax security being implemented in Dongying City,this paper finds the existing problems in tax security and puts forward the idea of optimizing tax security.Starting from the theory,this paper holds that four tasks should be done well in tax protection work: first,to construct a platform for exchanging tax-related information to realize automatic and standardized acquisition of tax-related information;second,to collect and utilize tax-related information so as to make full use of tax-related information to improve the level of tax collection and management;third,to strengthen tax law enforcement assistance measures to form a synergy of tax enforcement;fourth,to build a synergy of tax protection.Establish a scientific,normal,fast and efficient information investigation and processing mechanism for tax-related doubtful points,and transform information resources into tax results.Combining with the development of tax guarantee in Dongying City,this paper analyses the problems existing in the three aspects of system,technology and management operation,and draws lessons from the advanced tax management experience of developed countries,eight concrete suggestions are put forward to optimize the tax security work in Dongying City,including perfecting the tax legal system,straightening out the financial relationship between the central and local governments,strengthening the construction of tax credit,perfecting the tax-related information sharing platform,strengthening inter-departmental cooperation,improving the supervision and assessment mechanism,improving the level of tax service,and innovating the contents and methods of tax publicity.