A Study On Tax Source Management Of County-level Tax Authorities

The economic trend and tendency determine the source of tax revenue.To be exact,the source of tax revenue lays the foundation for tax revenue and is the foundation of tax revenue.Therefore,for the tax source management becomes the national tax system levy and management work necessary components.As the most basic level to undertake the management of tax sources,the county-level tax departments and taxpayers(payers)to build a good and harmonious relationship between tax and enterprise is essential,tax departments must strive to do a good job in the whole process of tax source management,and strive to achieve modern tax.But in the current situation,because of the information age brought about by the changes and development,tax source management more problems,faced with more difficulties,the situation is not optimistic.In particular,now that the government advocates a service-oriented government,in the process of implementation,there will be a situation of emphasizing services over management,and the management of tax sources will become increasingly cumbersome and difficult.In the face of such a severe situation and strict requirements,the county-level tax authorities must raise the various levels of tax source management in time,adapt to the changing trend of the times with higher and stricter standards,and cope with the new challenges and difficulties encountered,so as to meet the needs of both tax and enterprise,with a view to the establishment of good tax relations between tax enterprises to achieve tax compliance,so as to truly contribute to the modernization of China’s tax forces.Based on the theory of new public service,tax compliance and risk management,this thesis studies the status quo of tax source management of tax bureau in W district by means of on-the-spot investigation,questionnaire and so on,in-depth investigation and study of tax source management problems,effective recovery of 412 questionnaires.It is found that there are some problems in the tax source management of W district,such as the weakening of the tax source management function,the backward information means and the low quality and efficiency of the tax payment service,based on my practical experience in tax work,this thesis puts forward four suggestions on perfecting the tax source management system and strengthening the construction of information level.