Research On Grid Management Of Tax Sources For Small And Medium Sized Enterprises

The grid management has gradually developed into an important means of national grass-roots governance,which is of great significance to the modernization of our country’s governance system and governance capacity,the grid management of tax source plays an important role in the process of tax source management of small and medium-sized enterprises,promoting the grid management of small and medium-sized enterprises’ tax sources is of great significance for building a new mode of tax administration at the grass-roots level and exploring social coordination and co-governance.Under the request of deepening the reform of tax collection and management,the tax bureau of L DISTRICT OF J City promotes the grid management of tax source of small and medium-sized enterprises,and creates a good business environment for small and medium-sized enterprises,it has promoted the tax administration and service work of small and medium-sized enterprises.Based on the study of the grid management of small and medium-sized enterprises’ tax sources by the L District Tax Bureau of J City,this paper first analyzes the current situation of the grid management of small and medium-sized enterprises’ tax sources in the L District of J City,focusing on the two aspects of the grid management mode of small and medium-sized enterprises’ tax sources,and introduces the basic situation of the L District of J City,the institutional setting of the tax bureau,the grid management of tax sources,the grid management system,system and process of small and medium-sized enterprises’ tax sources and the results achieved.Secondly,through questionnaires and interviews,we can understand the opinions and suggestions of the tax authorities and taxpayers on the current situation of tax source management of small and medium-sized enterprises,and analyze the defects of the existing management model and the reasons for the problems.Thirdly,through comparative analysis of four grass-roots tax bureau management models with successful experience in grid management of tax sources,we can get enlightenment.Based on the above analysis,it is proposed to improve the grid member management system;The grid management mode of small and medium-sized enterprises in L district of J city was optimized from four aspects:optimizing the grid management service system,strengthening the information sharing within the system and the multiple co-governance of external departments,and improving the grid digital management level of small and medium-sized enterprises,thus solving the problems of insufficient optimization of the grid staff under the current mode,insufficient play of the grid role,lack of cohesion between internal and external departments,and inadequate digital application.The study of this paper provides an optimal path for the grid management of tax source of small and medium-sized enterprises in L district of J City,and provides a theoretical basis for the next step of management,it also provides experience and reference for the grid management of small and medium-sized tax sources of the grass-roots tax bureau.