Research On Tax Collection And Management Of Individual Businesses In JX County,JN City

In 2021,the Office of the People’s Republic of China and The State Council issued Opinions on Further Deepening the Reform of Tax Collection and Administration,which put forward the main objectives and reform opinions on further deepening the reform of tax collection and administration.However,due to the large number of individual businesses,small scale,strong liquidity,non-standard accounting and other characteristics,coupled with the neglect of tax collection and management of grassroots individual businesses and the lack of tax collection and management measures,the tax collection and management of individual businesses is superficial,resulting in tax collection and management of individual businesses,such as tax leakage,tax evasion,supervision is not in place,low tax compliance.All these greatly hinder the progress of deepening the reform of tax collection administration.Therefore,it is of great significance to actively explore and scientifically and comprehensively strengthen the tax collection and management of self-employed industrial and commercial households to improve the tax collection and management level of self-employed industrial and commercial households and promote the reform of tax collection and management in our country.Based on the theme of tax collection and administration of individual businesses,this paper combined with the current situation of tax collection and administration of individual businesses in JX County,JN City,and conducted a series of research on tax collection and administration of individual businesses in this region.First of all,by referring to a large number of documents,this paper comprehensively combs the domestic and foreign research trends on the tax collection and administration of individual industrial and commercial households,tax compliance,regular quota collection and other aspects,and makes a theoretical analysis of the tax collection and administration of individual industrial and commercial households.Secondly,combined with my years of grassroots work experience,this paper comprehensively summarizes the status quo of individual industrial and commercial development and tax revenue in JX County,JN City,and summarizes the measures taken by the individual industrial and commercial tax collection and administration in JX County,JN City.Thirdly,questionnaires and interviews were used to analyze and explain the main problems existing in the tax collection and administration of individual industry and commerce in JX County,JN City,including the unscientific way of regular quota collection,low tax compliance,and the quality and efficiency of tax payment service to be improved.And from the tax collection and management related legal system is not perfect,tax collection and management concept in urgent need of change,tax collection and management methods to be improved,tax service quality and efficiency to be improved and other aspects of detailed analysis of the causes of the problems.Finally,according to the causes of the existing problems,suggestions are put forward to optimize the tax collection and administration of individual businesses in JX County,JN City,in order to promote the tax collection and administration of individual businesses in JX County,JN City,and at the same time to provide reference for SD Province and even other domestic grass-roots tax authorities in promoting the tax collection and administration of individual businesses.