Research On The Optimization Of Tax Source Management Of Tax Authorities In D City Under The Simplification Of Administration And Decentralization

Since 2014,the tax system has cancelled or reduced the number of administrative approval items,streamlined tax-related matters handling materials,shortened the time limit for handling matters,and disclosed business to the public in the form of “rights list” and“negative list” in accordance with relevant requirements of “simplification of administration and delegation of powers”.Go through the process and accept supervision.The grassroots tax authorities represented by the tax authorities in D city strictly implemented the arrangements of their superiors and implemented various measures of "simplification of administration and delegation of powers",which greatly improved work efficiency and was recognized by taxpayers.Tax-related risks have greatly increased.It is of great theoretical and practical significance to study how to carry out the policy of “Simplifying administration and delegating powers”while doing well the tax source management.Based on the above problems,this article takes the tax authority of D city as the research object,from the perspective of tax source management,expounds the current situation of tax source management under the background of "simplification of administration and decentralization" of tax authority of D city,combined with the use of interviews and questionnaire surveys and other methods,through the actual work of tax officials And the actual business feedback of taxpayers clarified the relative lack of human resources,serious data barriers,lack of routine work,and difficulty in advancing the third-party coordinating mode in the management of tax sources in City D.Analyze the causes based on the existing problems,and accordingly give an optimized plan for the tax source management of the tax authority in D city,and implement the corresponding safeguard measures for the optimized plan,so as to achieve the purpose of improving efficiency and risk prevention and control,and do a better job of taxation in D city Machine duty source management.