Research On The Problems In The Management Of Cross-border Tax Sources In Xuzhou

With the deepening of global economic integration,the cross-border transactions of enterprises become more frequent,the scale is larger and the form is more changeable.In order to attract tax sources and strengthen the management of cross-border tax sources,various tax reform measures have emerged one after another,and the flow of cross-border capital has accelerated under the background of international tax reform.How to implement effective cross-border tax source management has become a hot and difficult issue studied by experts all over the world.In recent years,Xuzhou Taxation Bureau has continuously innovated its working methods and methods,strengthened the management of cross-border tax sources,and steadily improved the quality and efficiency of its work.However,due to the imperfect establishment of institutions,the unscientific process of risk management,the lack of professionals and other reasons,there are still some problems in the management of cross-border tax sources in practice.First of all,through literature research,this thesis summarizes the research direction and achievements of cross-border tax source management at home and abroad,and briefly introduces the current situation of cross-border tax source management in Xuzhou.Secondly,on the basis of literature research and practical experience,with the help of rooted theory,relying on Nvivo11.0 abstracts the factors that affect the quality and efficiency of cross-border tax source management through semi-structured interviews.Then,according to the above influencing factors,design and carry out the questionnaire survey,using SPSS21.0 and AMOS22.0 carries on the empirical analysis to the survey data,analyzes the existing problems in the management practice,and summarizes the relationship between the cross-border tax source management results and the influencing factors.Thirdly,in order to show more clearly and specifically the manifestation of some influencing factors in the cross-border tax source management,this thesis specially selects a specific case as the carrier to presentation the problems and analyze the causes.Finally,combined with the theory of risk management,this thesis puts forward optimization measures on how to further improve the management level of cross-border tax sources,in order to provide some reference for grass-roots management.