Study On The Problems And Countermeasures Of Tax Collection And Management Of Individual Business In Xinyi City

Individual business is a very important part of the market in China,which plays an important role in promoting economic growth,increasing fiscal revenue,promoting employment and so on.For the tax department,individual business is also a very important category of taxpayers,but due to its large number,wide coverage,low tax compliance,individual tax collection and management work is facing great difficulties.In recent years,the attention of tax departments to individual tax collection and management has declined,and the means and measures of individual tax collection and management can not meet the needs of current work.But the individual tax source has its development potential,and its wide range of individuals also determines that it plays an important role in the formation of the legal and honest tax atmosphere,especially in the context of the reform of "management service",strengthening the individual tax collection and management is of great significance in improving the overall collection and management quality of tax departments,creating a better tax environment,promoting the healthy development of individual norms.This paper takes Xinyi individual business tax collection and management as the research object,takes the new public service theory,tax compliance theory,information asymmetry theory as the guidance,through literature research,questionnaire survey,interview and other methods,to really understand the situation of Xinyi individual business tax collection and management,dig out the existing problems of Xinyi individual business tax collection and management,and reflect on the origin of the problems Therefore,find the breakthrough point and method to improve the quality and efficiency of individual collection and management.It is found that there are some problems in the tax collection and management of individual business in Xinyi City,such as unclear management focus,weak basic management,lack of risk management,and lack of tax service measures.The main reasons for these problems are low attention to individual management,lack of effective collection and management means for individual,neglect of the improvement of individual tax compliance and unreasonable allocation of individual post personnel One aspect.Based on the above research and analysis,this paper will promote the healthy development of individual norms as the primary purpose of individual tax collection and management,and make precise measures from five aspects: changing the ideological understanding,improving the way of collection and management,improving tax compliance,strengthening information construction and optimizing human resources.To improve the level of individual collection and management,improve individual tax compliance,and contribute to the development of individual economy.