With the rapid development of China’s economy,the current forms of tax sources have become more and more diversified,and the reform of the tax collection and management system has been deepened in recent years,which has made the difficulty and challenges of tax source management in China’s basic tax departments continue to strengthen.As the basis of all tax collection and management,tax source management is the key to effectively guarantee tax revenue.Especially in China ’s public budget revenue,tax revenue accounts for more than 80% of the years.The quality of tax collection and management is directly related to the national economy and people’s livelihood.Therefore,in the new period and situation,the tax departments at all levels,especially the basic tax departments,be better in tax source management,which has a very important positive significance for the orderly development of other collection and management work,and is a better way to promote taxation development,and thus provide the strongest guarantee for governments at all levels to give full play to public service functions with strong financial support.In this context,requiring tax authorities to continuously improve the tax source management system and enhance tax source management capabilities to adapt to the current economic development situation is a question which must be answered.This article combines theoretical research and practical work,based on the current status of tax collection and management of the tax department of S county,introduces its current tax source management work in detail,and summarizes its existing problems and deficiencies,including the complex tax system design,there is a blind spot in the current collection and management method,there are drawbacks in the tax administrator system,the internal working mechanism is not synchronized with the powers and responsibilities,the current management mechanism is chaotic,the implementation standards are different,the comprehensive professional quality of personnel are insufficient not equipped with modernmanagement capabilities,the contradiction between management according to laws and regulations and local economic development,Chinese-Mongolian bilingual staff break,after the collection and management of the database,the information is wrong or lost,the staff is not familiar with the tax types managed by the other party’s unit,and a series of historical problems have been exposed..With carefully analyzing and summarizing the above problems,analyzing the underlying reasons behind the problems,and after fully drawing on the advanced experience and practices of the tax source management work of tax departments in other regions of the country,in accordance with the actual working conditions and shortcomings of tax department of S county,the tax legal principles are fully implemented,comprehensively optimize the collection system,transform the functions of the tax administrator,improve the internal working mechanism,improve the tax source management model,optimize the tax source management system,adjust the functions of the tax source management organization,establish and improve the talent training and retention mechanism,optimize the age structure of front-line management personnel,and transform the work philosophy,strengthen modern managementcapabilities,put forward opinions and suggestions to strengthen tax source management,and look forward to contributing to its more efficient tax source management and tax development. |