The archives of tax collection and management are the historical records of various documents, vouchers, account books, charts, audio-visual images and other different forms or carriers related to tax collection and management and related taxpayers formed by tax authorities in tax collection and handling activities. They are an important part of tax management in local tax system, an indispensable auxiliary tool for tax management, and an important means for local tax management departments to handle business and perform functions. Giving full play to the use value of tax collection and management files can effectively promote local tax management and better serve local economic development. However, for the local tax system, the status and role of all kinds of archives, especially tax collection and management archives, have not been paid attention to by many grass-roots tax authorities. I. The main problems existing in the current archives utilization of grass-roots tax authorities (1) Insufficient subjective understanding of archives work. The leaders of individual units do not have a good understanding of archives and archives informatization construction, and have not given long-term consideration to archives staffing and software and hardware configuration. In some units, archivists have too many part-time jobs and are distracted. Not only do they not have a good grasp of archival knowledge, but they are also not skilled in computer expertise. As a result, archivists are passive in their work, and their cognition and manipulation norms are not in place, which makes the file management software unable to play its due role in their work. (2) The vague concept of archives and archives value tends to be quantitative and one-sided in the understanding and grasp of archives and archives value. It is simply believed that more files need to be bound and archived, and there is a lack of high-efficiency consideration of the combination of practicality and timeliness in the comprehensive handling and application of archives, especially in the appraisal of archives value, which is characterized by vague concept and chaotic manipulation. (3) The file structure is single, and the key points are not prominent enough. Many tax departments reflect the actual tax collection and management files only on paper, which is not conducive to the comprehensive research and application of files. There is no unified standard for the storage of all kinds of visual recording materials and technical files that reflect the actual tax collection and management. (D) The ability to handle archives is lagging behind, and the knowledge structure of archives managers is aging 1. In the mode of handling, due to the lack of comprehensive research, guidance and application of archives and related data, the mechanism of archives informatization construction is not yet perfect, which makes it difficult for the application effect of archives to serve the actual tax work to the maximum extent. 2. In terms of working ability, some archivists' knowledge structure is aging. Simply think that the modernization of archives management is the computer management of archives. As long as a computer is purchased, the modernization of archives management will be realized. This superficial understanding makes the archivists unable to actively adapt to the modern management methods in their specific work, and makes the management modernization superficial and formal, which seriously affects the pace of realizing the modernization and informatization of archives. II. Suggestions on Improving the Utilization Value of Tax Archives Modernization of tax archives is a complete system, including modern file management methods, management concepts, modern equipment, compound and high-quality management talents and related social environment. Therefore, in order to maximize the value, it is necessary to realize the modernization and informatization of archives management. We should do a good job in the following aspects: (1) Pay more attention to it ideologically, and enhance the subjective initiative consciousness of archival work 1, strengthen leadership, raise awareness, update the knowledge fields of leaders at all levels, and create a smoother objective environment for the healthy development of archival work. 2, to standardize the archives work procedures, improve the handling system. It is necessary to formulate measures and standards for file management that conform to the actual work of the unit, quantify and refine the tasks and responsibilities, and give them to the leaders in charge and the persons directly responsible respectively. Moreover, it is necessary to strengthen the target assessment of archives work and conduct strict assessment within a certain period of time. (2) Improve the quality of archives and enhance the sense of value. 1. Borrow the onion theory on archives preservation put forward by experts, and call worthless archives as onion skins, while files that need to be preserved as onion hearts, that is, determine their preservation value according to the types of archives, clean up and destroy duplicate and non-preservation-value materials, and collect, register and archive valuable archives to fully realize the preservation and appreciation of archives resources. 2. We must strengthen the information construction of archives. Attach importance to the principles, theories and methods of file management, cultivate modern management talents, and strengthen the management of software application and electronic documents; Maximize the extension of archival information to meet the needs of all sectors of society, so as to better serve the socialization of archival information. (three) to ensure the realization of the application function of archives, enhance the service consciousness of archives staff, and constantly increase the propaganda, investment, rewards and punishments of archives work. 1, focus on strengthening the consciousness of post responsibility and target handling of archivists, so that they can better take good responsibility for archives workstations and make archives work pave the way and serve tax work to the maximum extent. 2, according to the actual requirements of archives work, guide and coordinate all departments to do a good job in filing, filing and handover of various files. Centralized and unified management of archives, and earnestly safeguard the integrity and safety of archives. (4) Optimize the personnel structure, rationally allocate resources 1, and carry out continuing education for archivists in a step-by-step and planned way according to the modern technical requirements and the actual situation of the unit. 2, starting from the job and personal basic conditions, highlight the key points, as soon as possible to deal with the aging problem of the knowledge structure of archivists, and continue to update their knowledge. Archivists should not only master the management theory, principles, methods and technologies of paper archives, but also keep track of and understand the latest fields and development of archives business in time, so that archivists can have a broad vision and comprehensive technology and gradually adapt to the requirements of modernization and informatization of archives construction.