Research On Tax Source Management Of Y Country Tax Service Under The Of "Streamline Administration,Delegate Powers,Improve Regulation,and Strengthen Services"

At the "Two Sessions" in 2018,the "Government Work Report" proposed that "to make the market play a decisive role in resource allocation and better play the role of the government,we must deepen the reform of streamlining administration,delegating power,combining decentralization and regulation,and optimizing service reforms." The reform of "delegating power,delegating power and serving" has been deepened.During the major milestones in the history of the development of New China,the management of tax sources in the tax system has been accompanied by the reform of the country,and is constantly exploring ways to adapt to the country’s development.At present,the reform of "delegating power,delegating power and serving" is the core of my country’s administrative system reform.Although certain achievements have been made in the process of tax source management exploration,there are places that contradict and conflict with the current economic development and tax collection and management environment.It is well combined with the reform of "decentralization,regulation and service",and many problems are exposed in the daily collection and management work.In this context,optimizing and improving the level of tax source management and strengthening hierarchical and classified management is an important link to adapt to complex economic changes,it is a realistic need to optimize tax services and reduce law enforcement risks,it is the main driving force to improve the efficiency of tax source management,and it is the perfect tax The key force of management and control is the key mechanism for optimizing resource allocation.This paper takes the Y County Taxation Bureau after the merger of state and local taxes as the research object,and on the basis of the new public management theory,through the methods of literature analysis,comparative analysis and field interviews,the tax source management of the Y County Taxation Bureau under the background of the reform of "decentralization,management and service" is analyzed.research.The first is to put forward the importance of "delegating regulation and serving" to improve the level of tax source management.And expounds the concept of "delegating power,delegating power,serving" and tax source management,and conducts research on the theoretical basis of new public management theory and tax compliance theory.The second is to analyze the current situation of tax source management in Y County.One is to provide some practices and results of tax source management for the Y County Tax Bureau in order to implement the reform of“delegating power,delegating power,regulating services”;There are problems such as lack of comprehensive and effective supervision of tax source information,increased risk of collection and management,incoordination between machine control and human management,disconnection between management and service,and uneven quality and management level of tax source management personnel.The third is to analyze the reasons for these problems.,believes that it is mainly caused by the lack of smooth information sharing with other departments,the untimely update of tax collection and management procedures and policies,the relatively backward means of information management and taxation,the unreasonable internal management mechanism,and the deviation of tax source collection and management manpower concepts and allocations.Then,by summarizing the tax source management experience of other cities and counties(districts)in China,such as creating Wisdom tax,invoice classification and classification management,and taxation classification management.Finally,corresponding countermeasures and suggestions are put forward for the main problems,including establishing an information sharing mechanism,sorting out modern tax collection concepts,creating Wisdom tax,optimizing hierarchical and classified management,and strengthening the construction of human resources for tax source management,so as to improve the tax source management level of the Y County Taxation Bureau.,so that it can better meet the needs of the reform of "delegating power,delegating power,delegating power,improving services" and providing a reference for the next step in the tax source management work of the Y county tax bureau and other local tax systems.