Specialized Research On Tariff Sources Of Grassroots Tax Authorities

With the continuous development of the economy and society,the number of tax sources in China is increasing,the degree of informatization is constantly improving,and the difficulty of tax source management has also increased.Under such circumstances,the information gap between the two parties is increasing,the degree of tax compliance is not high,and the existing tax source management methods can no longer meet the needs of tax source management under the new situation,so the grassroots tax authorities need to actively explore the professional management mode of tax sources to improve the level of tax collection and management.The professional management of tax sources is different from the traditional management of tax sources according to the traditional method of zoning and territorial management,but combines the characteristics and specific conditions of tax sources,adjusts the allocation of human resources,divides taxpayers according to scale,territory,management risk and industry,fully combines management and management,and then explores a management method based on the division of labor according to important matters and links.The level of tax source management of grassroots tax authorities is directly related to the quality of tax collection and management,and will also have a certain impact on the ability of tax regulation and control.Therefore,in order to optimize the management level and strengthen tax management,the tax authorities must realize the professional management of tax sources.In recent years,with the continuous advancement of tax collection and management reform,the structure of tax sources has become more complex,coupled with the impact of the new crown pneumonia epidemic,the introduction of large-scale national tax reduction and fee reduction policies,payers and taxpayers have put forward higher requirements,further aggravating the difficulty of tax collection and management by grassroots tax authorities.Grassroots tax authorities should proceed from the current situation of tax collection and management,and actively explore tax source management models suitable for grassroots tax authorities,especially in remote areas where the economy is underdeveloped and the distribution of tax sources is not concentrated.The study selected the Z County Taxation Bureau of Gannan Prefecture as a research case,analyzed the basic situation of its tax source management,elaborated the measures taken by the Z County Tax Bureau in recent years to achieve the professional management of tax sources,and then formulated a questionnaire and interview outline based on the requirements and specific conditions of the professional management of tax sources,combined with questionnaire survey and interview,to find out the shortcomings in the process of professional management of tax sources in the region,as well as the specific reasons for the deficiency,and put forward effective solutions based on the actual situation.It is hoped that through the research on the professional management of tax sources,this paper can help the Z County Taxation Bureau to improve the professional management level of tax sources,and also provide reference opinions for the tax authorities in neighboring ethnic minority areas to improve the professional management of tax sources.