Research On Tax Collection And Management Of Individual Industrial And Commercial Households And Optimization Strategies

Individual businesses have greatly promoted the development of China’s economy in history.In the socialist market economy,the individual economy is an important component.Individual businesses have low technical threshold requirements,large numbers,simple personnel composition,small capital investment and flexible business mode.They are a unique economic form operated by individuals or families,especially in the current social background of the normalization of the prevention and control of the COVID-19 epidemic,the economic background of increasing downward pressure on the economy,and the relaxed environment of the state’s promotion of stall economy and mass innovation and entrepreneurship,Individual businesses play a more prominent role in solving employment,ensuring people’s livelihood,stabilizing society and promoting development.However,the characteristics of individual businesses also determine that their tax revenues are low and their management costs are high.From the perspective of economic benefits,the tax authorities have not paid enough attention to the tax collection and management of individual businesses.Taking District B of Chongqing as an example,this paper fully analyzes the current situation of tax collection and management of individual businesses in District B,through sorting out the relevant policies of individual businesses in recent years,analyzing the changes in the number of individual businesses,type distribution and management methods in recent years in District B,and combining interviews with some individual businesses and tax authorities,based on the basic assumptions and views of the rational action theory and tax compliance theory,It is concluded that there are some outstanding problems in the tax collection and management of individual businesses in District B,such as unclear tax collection and management priorities,prominent contradictions between tax policies and actual management,low efficiency of collection and management,low level of intelligence of the collection and management system,and individual businesses are not familiar with tax related policies and actual operations.Through further analysis,the main reasons for the above outstanding problems are insufficient attention to individual businesses,lagging tax management regulations,backward collection management methods,insufficient intelligent application of information,and insufficient targeted tax publicity.Finally,based on the outstanding problems in the tax collection and management of individual businesses in district B,and based on the multi-dimensional demand for tax collection and management of individual businesses at the grass-roots level,the emphasis of tax collection and management should be clarified from the perspective of increasing the degree of attention;Timely update policies to meet actual management needs;Exploring hierarchical and classified management to improve the efficiency of collection management;Improve the utilization rate of information and the intelligent level of the system;To improve the pertinence of publicity and enhance the effect of tax publicity,specific optimization strategies are proposed in five aspects,in order to clarify and highlight the focus of current tax collection and management of individual businesses.While improving the tax collection and management of individual businesses,it also provides inspiration or useful reference for tax collection and management of individual businesses in other regions.