Research On The Problems And Countermeasures Of Enterprise Tax Collection And Management In Huimin County

Grass roots are the front position of serving the people,and grass-roots governance is the cornerstone of the national governance system.Grass roots governments need to undertake many functions such as public security,government services,economic development,people’s livelihood and welfare,which cannot be performed without the support and protection of local financial revenue.Under the new situation that the state continuously strengthens the regulation of the real estate market and reduces the dependence of local "land finance",tax revenue will become the main source of local fiscal revenue.It has become an important goal and task for grass-roots governments to strengthen tax collection and management measures and realize full collection of taxes receivable under the premise of strict implementation of national policies.At present,with the rapid development of globalization and informatization,new forms of business such as platform economy and sharing economy are emerging,and new settlement methods such as digital payment and mobile pillar are widely used.The tax related businesses of grass-roots enterprises,especially large enterprises and export enterprises,are becoming more complex and diverse.However,the grass-roots tax departments generally have some problems,such as the age structure of the team is too large,the professional quality is not strong,the administrative efficiency is not high,and the innovation motivation is insufficient,which seriously restricts the effectiveness of tax collection and management.This thesis selects the situation of enterprise tax collection and management in Huimin County,Binzhou City,Shandong Province as the research object,combines the current situation of enterprise tax collection and management in Huimin County,analyzes the main problems in the process of enterprise tax collection and management in Huimin County,deeply analyzes the root causes of the problems,and puts forward specific countermeasures for grass-roots governments to strengthen enterprise tax collection and management on the basis of fully drawing on the experience of domestic and foreign grass-roots governments to strengthen enterprise tax collection and management.First of all,combining with relevant domestic and foreign documents,the thesis expounds the basic concepts of large enterprises,medium-sized enterprises,small enterprises,micro-enterprises,tax collection and management,and introduces the theoretical basis of government function theory,information asymmetry theory and tax compliance theory.Then,the interview and questionnaire methods were used to obtain sufficient first-hand information through interviews and questionnaires with the main operators,financial directors,local government administrators,and grass-roots tax officials of various enterprises in Huimin County.Then it analyzes the current situation of enterprise tax collection and management in Huimin County from four aspects: the strength of tax collection and management after the merger of local and national taxes,the total tax revenue under the background of the COVID-19 epidemic prevention and control,the characteristics of Huimin County’s tax revenue structure,and the situation of preventing and cracking down on illegal tax activities in Huimin County.Then it points out the following problems in the tax collection and management of enterprises in Huimin County: the foundation of tax collection and management of large enterprises is relatively weak,the illegal tax-related activities of medium-sized enterprises are relatively prominent,the tax burden of small and micro enterprises is relatively heavy.Based on the actual situation of interviews and questionnaires,through in-depth analysis,the main reasons for the problems in enterprise tax collection and management in Huimin County are pointed out.Specifically,it includes the following aspects: First,the professional ability of tax collection and management is not strong;Second,the collection and application of tax-related data are inadequate;Third,the tax risk monitoring system has not been improved;Fourth,some preferential tax policies are not implemented in place.Finally,on the basis of fully drawing lessons from the experience of domestic and foreign grass-roots governments in strengthening enterprise tax collection and management,the thesis puts forward specific countermeasures for grass-roots governments to strengthen enterprise tax collection and management: first,improve the tax legal system and consolidate the foundation of tax collection and management system;Second,cultivate new business backbone and build professional management team;Third,strengthen the big data platform and strengthen the early warning of tax-related doubts;Fourth,strengthen the precision strike and strictly investigate tax-related violations;Fifth,implement the preferential tax policy,give play to the tax adjustment function;Sixth,strengthen communication and cooperation among multiple departments and promote tax co-governance.The thesis expects to suggest that the grass-roots government take effective tax collection and management measures,guide all kinds of enterprises to pay taxes according to law,promote the formation of a good atmosphere of local honest tax payment,increase local government revenue,and promote the healthy development of local economy.