Research On Problems And Countermeasures Of Comprehensive Taxation In X District Of X City

Taxation is the main source of the organization’s fiscal revenue and an important source of regional economic development and social stability.It is not only related to the daily operation of local governments and departments,but also crucial guarantee for people’s livelihood.Tax sources are the basis of tax collection and management.Effective management of tax sources in the jurisdiction can achieve the timely and full collection of taxes.In recent years,the economic of X District has been well developed with a soaring number of taxpayers and the diversification of production and operation methods.However,the problem of information mismatch between the tax collector and the taxpayers has become serious,and tax collection and management have become gradually difficult.It is no longer adapt to the current status of the tax source solely relying on the taxation department for tax source management and tax collection and management in X District.Thus,strengthening tax source supervision with the help of comprehensive tax administration has made fiscal revenues increasingly urgent.The author focusses on the concrete practice of comprehensive taxation in X District of X City.By analyzing the current situation,effectiveness and existing problems of comprehensive taxation,targeted countermeasures have been proposed,which are significant for theory and practice on the increase in local fiscal revenue and the steady and rapid development of the regional economy.Various theory and methods such as information asymmetry theory,tax risk management theory,new public service theory,literature research method,questionnaire survey method and case study method are employed for analyzing the operation of comprehensive tax administration in X District.It is found that X District has initially formed a comprehensive tax administration system with government leadership,taxation responsibility and department participation.Based on the research results of the current situation and effectiveness,there are still urgent problems such as incomplete rules and regulations,low level of informatization,unstrained collaboration between functional departments,and lacking in strong atmosphere of comprehensive taxation in the process of comprehensive taxation.The integrity tax system inthis district has not yet been improved,and the enthusiasm of the entire society to participate in tax protection and tax protection needs to be mobilized.On the basis of an in-depth analysis of the existing problems of comprehensive tax administration in X District,it is proposed that the working mechanism should be improved first,and the operation of comprehensive tax administration should be consolidated by improving the guarantee of the comprehensive tax administration system,constructing the work management mechanism,strengthening the notification of dispatching research and judgment,and strengthening the rewards and punishments for work assessment.Secondly,the information management of taxation must be strengthened with building the information management platform,improving the efficiency of information analysis,and raising the level of tax collection and management.Thirdly,the collaboration between departments needs to be strengthened.Meanwhile,the work consultation mechanism and Innovative sector linkage mechanisms should be improved.All these measurements are aiming at increasing the efficiency of comprehensive taxation work.Finally,in order to create a harmonious tax administration atmosphere,it is necessary to take the publicity initiative of the government and taxation departments to the extreme.For the purpose of ensuring achievement of the tax source supervision,various measures should be taken to improve the comprehensive tax administration system and promote the effective implementation of the work.The innovation of this article is listed in the following: To establish the departmental linkage tax protection mechanism of "three joint and one introduction".Strengthening departmental collaboration to improve the effective of comprehensive taxation.The results obtained from this article can not only improve the theory and connotation of comprehensive taxation,but also strengthen the all-round supervision of tax sources and promote local tax revenue increase.