Research On The Management Of Key Tax Sources Of Basic Tax

Tax revenue is an important part of the public budget in our country,and the key tax sources take a significant proportion of the total tax revenue.Therefore,the key tax source management is not only a key part of tax collection and management but also one of the most basic management.Grass-roots tax bureaus are the departments directly in contact with tax sources in the administration system of the tax bureau,so they have a large contribution rate to tax revenue and directly affect the management of key tax source enterprises in the local economy,which is the key and difficult point in the management of national key tax source enterprises.So this work should start from the grass-roots tax bureau attention.Under the new situation,the emergence of new modern communication technology,the improvement of information level,the establishment of big data cloud platform and the rise of various high-end management technologies,The collection and management of key tax sources has gradually entered the stage of "tax administration by number".In order to adapt to the wide application of big data analysis in the new situation,the General Office of the CPC Central Committee and The General Office of the State Council issued opinions on tax collection and management reform in 2021,which put forward directions for the reform of key tax sources and gave important instructions for the construction of smart taxation driven by big data analysis and application platform and the construction of modern information technology application.As the basic link of collection and administration,key tax sources should take the lead in meeting the challenges.In this situation,the basic tax bureau is in the transitional stage of the consolidation of national and local taxes,and the management of various work is in the stage of feeling the stones to cross the river.In particular,the management of key tax sources has the problems of single data sharing channel,low efficiency of data supervision,and low compliance of key tax source enterprises.Therefore,it is urgent to improve the management level of grassroots tax.Based on a large number of literature and tax administration methods,this paper combined theoretical analysis with practical analysis,combined with relevant theoretical knowledge of tax administration,summarized the current management status of key tax sources of F City tax Bureau,as well as the distribution,quantity and management measures of key tax sources.Through the combination of research interviews and theoretical analysis,this paper summarizes the problems that exist in the management of key tax sources in F City,such as chaotic institutional functions,weak collection and management force,low service level and low level of data management and tax.Starting from these problems,this paper digs out the main reasons for tax collection,management system,law enforcement,data supervision and tax compliance.Finally,by analyzing the reasons and applying theoretical knowledge into the real key tax source management of F City tax Bureau,combined with the actual work efficiency,the paper proposes to improve the management system of key tax source management,strengthen the construction of the personnel team of review,the concept of tax management based on data science,strengthen the information construction of collection and management,and construct the countermeasures of "credit + risk" supervision system.It is hoped to improve the management efficiency of key tax sources at the grass-roots level,avoid tax loss,improve the service quality and efficiency of key tax sources,and lay a foundation for the construction of smart taxation.