Study On Countermeasures To Improve The Quality And Efficiency Of Tax Collection And Administration Of Individual Businesses In L County Of Liaocheng City

Individual merchants are extremely important market entities unique to our country.They have become a "spring water" in activating the socialist market economy with a large number,rich business scope and various forms of composition.Individual merchants play a unique and important role in the prosperity of the economy,stable employment,promoting innovation and serving people’s livelihood.Although individual businesses are "small businesses",they are the "capillaries" of the national economy.When there were not so many giant enterprises in China,they became an important component form of the market economy and a source of tax revenue at the front of the market.Our economy developed slowly by relying on these individual businesses with a burden,a stool and a chair.The existence of individual businesses has enriched the vitality of urban life,and the growth rate of newly established individual businesses in the emerging service sector has been strong,becoming a positive force for transformation and upgrading.However,the individual industrial and commercial groups are far from enough care and protection.The small business scale,large number of households and low cultural quality lead to less tax revenue and difficult collection and administration,which leads to the tax department’s long-term thinking of "paying more attention to enterprises than individuals",and the quality of individual tax collection and administration is relatively weak.In recent years,many new business forms and models have been derived from individual business market entities,which have their own development potential.In the context of optimizing the business environment,strengthening individual tax collection and administration plays an important role in improving the overall level of tax collection and administration and promoting the healthy development of individuals.This paper takes the tax collection and administration of individual businesses in L County of Liaocheng city as the research object,based on relevant public administration and tax theory,combined with the current situation of individual tax collection and administration of L county,thinking about the problems and causes of individual tax collection and administration,exploring effective countermeasures and suggestions,in order to improve the quality and efficiency of tax collection and administration of individual businesses in L county of Liaocheng City.By issuing questionnaires to individual businesses in L County and interviewing tax personnel of L County tax Bureau,it is found that there are three problems in individual tax collection and administration in L county: backward tax collection and administration construction,weak tax collection and administration foundation and low tax service level.The causes of the problem include: unreasonable tax system design,"grab the big and let the small" tax collection strategy,individual tax service level needs to be improved,individual tax collection and administration ability needs to be improved and the degree of cooperative governance is low.Based on the above research,this paper focuses on reforming the individual tax collection and administration system and releasing the development potential of individual businesses,optimizing the design of the top-level tax system,improving tax payment services,improving the tax collection and administration capacity of individual businesses of the grass-roots tax authorities,realizing cross-departmental and cross-regional cooperation and co-governance,and implementing the information tax administration and administration.It tries to improve the quality and efficiency of individual tax collection and administration in L county of Liaocheng City,and hopes to provide some reference and inspiration for other grass-roots tax authorities in improving the quality of individual tax collection and administration.