Research On Tax Source Management Of Tax Bureau Of Lanping County

Taxation,as an important part of national revenue,can effectively guarantee the orderly operation of social economy.Tax source management is the basis of taxation.Because of its close relationship with the development of social economy,the effectiveness of tax source management directly affects the development of social economy.In the practice of tax administration,it is usually unable to cope with the rapidly changing social and economic development.Tax source management often can not match the social and economic development.The strengthening of tax source management has become an unavoidable and practical problem to improve the efficiency of tax collection and management,how to increase tax revenue and promote the development of regional economy.The Lisu Autonomous Prefecture of Nu River,as a border area in the southwest border area of China,belongs to one of the three districts and three states with deep poverty.Under the jurisdiction of the Lanping County,it is also a high cold mountain area.It is a very poor developed county and a state poverty county in.2018.According to the relevant requirements of government organs reform,the state tax and land tax are merged,and the Lanping County tax bureau is the county tax bureau.To undertake the tax task of the whole county,studying the tax source management of Lanping County tax bureau is not only an inevitable path to consolidate the tax source,but also an urgent need for the smooth reform of the institutional reform.This article takes the tax source management work of Lanping County Tax Bureau as the research object,combines with the local minority characteristics and regional characteristics,and makes some research and Thinking on how to optimize the tax source management and ensure the tax revenue.First,it collects and summarizes the relevant literature on tax source management at home and abroad,and applies the basic theory.For example: new public management theory,asymmetric information theory and tax compliance theory,based on the analysis and research,from the basic situation,characteristics and tax source management mode of Lanping County tax bureau to analyze the current situation of tax source management,and sum up the practice and experience in tax source management.By using the statistical analysis method,we made an in-depth analysis of the effectiveness of tax administration in Lanping County Tax Bureau;secondly,through the analysis of the current situation and effectiveness of the local tax source management,we found theexisting problems and analyzed the causes of the problems.Finally,referring to the advanced practices both at home and abroad,the article broadened the idea of optimizing the management of tax sources by means of big data and resource allocation,aiming at the existing problems.Put forward constructive countermeasures and suggestions.Through in-depth and systematic research,the author feels more and more strongly the importance of strengthening the management of tax sources,which can not only play a role in consolidating tax sources,but also ensure the continuous and steady growth of tax revenues,and achieve a significant increase in the efficiency of tax collection and administration.It is hoped that in areas like "three districts and three states",which are particularly weak in Lanping's economic foundation,How to cultivate tax sources under the premise of tax compliance,improve management efficiency and promote economic and social development in minority areas can play a certain reference value and reference significance.