| In order to ensure that all the tax revenue receivable collect and effectively improve the level of regional fiscal revenue,it is necessary to carry out good tax source management,realize the coordinated operation of service,law enforcement and supervision in the field of tax collection and administration,ensure the smooth development of tax collection and administration,and effectively solve the practical problems in this field.In this process,we must actively promote the construction of intelligent tax system and tax collection and management system on the basis of modern technology and management thinking,so as to better serve the market subjects and further optimize the management of tax sources.This article with Q city tax bureau as the research object,through the organization,personnel structure,tax status,etc,Q city tax source management work has certain effect,but through the tax personnel and taxpayers questionnaire and interview survey,analysis Q city tax management also exist tax service satisfaction is not high,The tax risk management ability needs to be improved,the information level of tax source collection and management is not high,and the tax compliance of taxpayers is not high.It is mainly due to the failure to establish the new service concept of tax source management,the lack of standardization of tax source risk management,the imperfect information construction of tax source management and the lack of policy publicity.Drawing on the domestic advanced tax source management experience,combining with the actual tax source management of Q city tax department,we put forward specific improvement countermeasures and suggestions,so as to improve the level of tax source management and promote the smooth development of tax collection and management.Specifically,in terms of establishing the new service concept of tax source management,we should uphold the professional management concept and attach equal emphasis on service and management;strengthen the information construction of tax source management,simplify tax-related data declaration and build data warehouse Provide tax risk early warning;standardize risk management,improve risk response,improve risk management norms and scientific risk assessment;strengthen policy publicity and improve tax compliance,optimize tax publicity and broaden tax policy publicity channels;and optimize the quality and efficiency of tax service,comprehensively improve the efficiency of tax service,Reduce the tax handling cost of taxpayers and cultivate compound tax talents.It is hoped that this study can meet the needs of taxation work under the new situation and lay a solid business foundation for realizing the goals of more efficient tax source management,more comprehensive tax supervision and more standardized tax administration according to law. |