A Study On S County Tax Regulation Under The Background Of Managing Tax By Numbers

’Opinions on Further Deepening Tax Collection and Management Reform’pointed out the need to accelerate tax collection and management reform to achieve the requirements of modern taxation.Specifically,it is necessary to shift from "tax control by invoices" to classified supervision based on numbers and complete the transition from extensive management to refined supervision.In recent years,the S County Taxation Bureau has conscientiously implemented the decision-making arrangements of the Party Central Committee and the State Council,deepened the reform of the taxation department’s "streamlining administration and delegating powers and improving services," continuously improved the tax business environment,and increased the satisfaction of taxpayers,while promoting the growth of market entities.Against this background,as a border county in Yunnan,S County’s tax supervision has been insufficient and imprecise due to the inadequate regulatory system,imperfect mechanism,weak risk management,and big data capabilities,resulting in low taxpayer compliance.To address the challenges faced by S County’s tax supervision,the author has accumulated domestic and international experience through tax practice,research,and data analysis,and explored feasible measures to improve the implementation efficiency of tax supervision and enhance the level of grassroots tax supervision.The focus of this study is to analyze the current status of S County’s tax bureau and identify issues such as insufficient supervision,mismatched supervision resources and tax sources,low efficiency and informatization level of supervision,outdated supervision methods,and lack of effective information sharing mechanisms,and insufficient joint supervision.To address these issues,the study proposes the need to improve collaborative supervision systems and establish a tax governance framework;focus on tax big data and build a modern information-based tax management model;strengthen tax risk prevention and promote the construction of a tax credit system;crack down on tax violations and maintain tax order;optimize the allocation of tax supervision resources,and strengthen the construction of the cadre team to strengthen tax supervision.The study also provides reference information for tax supervision research at the national and provincial levels.