First, the main problems existing in the archives work of grass-roots tax collection and management in the new period and their causes
(A) the quality of tax collection and management in the new era affects the use and preservation value of grassroots tax files.
The main body of tax files is tax data, which is distorted, incomplete and irregular, and it is easy to reduce the use value of tax files. From the perspective of daily tax work practice, the main manifestations are: 1, tax files formed in violation of tax procedures; 2. Tax files with insufficient tax evidence collection materials; 3, tax inspection and punishment of the laws and regulations cited by the tax files formed by insufficient information; 4. Some tax professionals lack the knowledge of tax files or the arbitrariness of operation.
(B) The development level of tax collection management is out of sync with the work norms of tax archives, which affects the quality of tax archives.
In actual operation, due to the complexity and variability of tax collection management and the lag of tax archives laws and regulations, there is a phenomenon of disharmony between actual operation and archives norms. For example, when conducting tax inspection on an enterprise, the project involves many units such as taxpayers, and the tax authorities need to issue tax inspection notices to each unit that conducts tax inspection, and issue tax inspection proposals according to the number of households that conduct tax inspection. According to the current tax filing regulations, it is necessary to file according to the number of taxpayers in the tax inspection unit. It can be seen that this filing not only can not fully and clearly reflect the whole picture of the tax inspection project, but also is not conducive to tax personnel to consult and use the archives in the future; On the other hand, archivists have to face the repeated collection, sorting and filing of a large number of tax inspection data, which greatly increases the tax cost and workload.
(C) The quality and material conditions of archivists affect the quality of tax archives.
The quality of archivists is directly related to the quality of tax archives. Judging from the current situation, due to problems such as preparation, except for a few full-time archivists who have passed formal archives management training, most of the grassroots tax authorities only learn by doing after simple training, and most of the archivists have several jobs. Objectively speaking, they can't study and update the professional knowledge of archives in depth, but can only play a role in keeping archives. In addition, due to the financial difficulties, the purchase of archives equipment is relatively simple, which can not meet the new requirements of archives management modernization, and also brings certain difficulties to the custody of tax archives.
(D) The rapid development of tax information construction challenges the traditional paper-based tax files.
With the formation of office automation and the acceleration of the "xx tax" project, the drafting of administrative official documents of tax authorities, the drafting of tax business documents, the arrangement of tax plans, the drafting of tax inspection plans and the sending and receiving of documents are all handled by OA, and the storage medium of tax archives has also changed accordingly, and the way of reading files has also changed accordingly, which will put forward newer and higher requirements for the quality of tax archives at present.
Two, ways to improve the quality of grassroots tax collection and management archives in the new period
(A) to improve the awareness of archives quality management of all grassroots tax collection and management archivists in the new period is the premise to ensure the quality of archives management of grassroots tax collection in the new period.
The quality of grass-roots tax collection and management archives in the new period directly affects the quality of grass-roots tax collection and management archives in the new period. The most comprehensive model essay reference writing website can only promote each other and complement each other if it correctly handles the relationship between the archives work of grass-roots tax collection management in the new period. Therefore, in daily work, first, leaders should pay attention to it. Leaders should not only pay attention to the archives work of grass-roots tax collection and management in the new period, but also pay attention to it. They should put the archives work of grass-roots tax collection and management in the new period in the same position, and check and assess them together, so that each cadre of grass-roots tax collection and management archives in the new period can form "Only half the task is completed when the project of grass-roots tax collection and management archives in the new period is completed, and only after high-quality filing is completed." Second, it is necessary to strengthen the responsibility. According to the requirements of "presiding responsibility system", it is also necessary to implement the archives responsibility system for presiding officers in the operation of archives management of grass-roots tax collection in the new period, and the participants should participate in the collection and collation of archives, so as to achieve the goal of "whoever is presiding is responsible and concludes the papers". Because the presiding judge grasps the overall progress of the archives project of grass-roots tax collection and management in the new period, and is responsible for the issuance of the notice of the archives project of grass-roots tax collection and management in the new period and the collection of a series of data, it is conducive to sorting, binding and archiving the archives project of grass-roots tax collection and management in the new period in a comprehensive and timely manner; At the same time, the participants should cooperate closely, strictly check and check according to the archives management regulations, so as to ensure everyone's participation, thus enhancing the overall awareness of archives quality management and improving the archives quality of grassroots tax collection management in the new era.
(B) to strengthen the control and management of the file management, improve the management level of the quality of the grassroots tax collection and management files in the new period.
The management level of grass-roots tax collection and management files in the new period is gradually improved and improved with the changes of the contents and methods of grass-roots tax collection and management files in the new period. TOP 100 model essay ranking in order to meet the requirements of the development of grassroots tax collection and management archives in the new period, the focus of grassroots tax collection and management archives in the new period should also be changed from post-event control and management to post-event control and management. In the process of on-site grassroots tax collection and management archives in the new period, the archivists of grassroots tax collection and management in the new period should find and solve the problems affecting the quality of archives in time. Every archivist of grass-roots tax collection and management in the new period should have a sense of archives from the date when the project of grass-roots tax collection and management archives in the new period is issued. Only by strengthening the pre-control and management of the quality of grass-roots tax collection and management archives in the new period, and constantly developing, researching and solving new problems in the process of on-site grass-roots tax collection and management archives in the new period can we meet the needs of the development of grass-roots tax collection and management archives in the new stage and new period.
(3) Pay attention to the daily collection and collation of archives of grass-roots tax collection and management in the new period.
Archival work is an accumulative work. The archives of grass-roots tax collection management in the new era are made up of pieces of materials. Today's materials are tomorrow's files, but not all documents and materials are files. They must be collected and sorted according to certain standards and laws, which requires archivists not only to collect, accumulate and sort out archives frequently, Moreover, it is necessary to regularly go deep into the front line of grassroots tax collection and management archives in the new period, exchange views with the archivists of grassroots tax collection and management in the new period, and understand the progress of grassroots tax collection and management archives in the new period, so as to make the collection of grassroots tax collection and management archives in the new period more complete.
(D) Strengthen measures to continuously improve the professional quality and political quality of grassroots tax collection and management archivists in the new era.
First, we should further intensify training. According to our own work practice, we should adopt the training method of combining "please come in" and "go out" to promote archivists to update their knowledge, broaden their horizons and master advanced archival technology through training. Second, regular exchange of experience in the archives management of grass-roots tax collection and management in the new period, inviting archival experts to give professional guidance on their resumes, conducting theoretical discussions on archives, and promoting our archives work with advanced management experience. The third is to strengthen the inspection of the standardization of grassroots tax collection and management files in the new period, and improve the accountability system for the quality of grassroots tax collection and management files in the new period. It is necessary to carry out regular or irregular quality inspection of grass-roots tax collection and management files in the new period, find problems in the inspection, correct problems and solve problems, so as to further improve the quality of grass-roots tax collection and management files in the new period. Fourth, strengthen the modernization management of archives, improve the management of archives from software and hardware, so as to meet the needs of archives work continuously.
(E) increase the intensity of editing and research to promote the use of archives.
While strengthening daily management, archivists should constantly intensify their archival compilation and research work, and carry out archival compilation and research work in a targeted manner, especially focusing on the compilation and research and utilization of archives of major grassroots tax collection and management projects in the new period or archives of grassroots tax collection and management projects that have social influence in the new period, so as to turn dead archives into living information and maximize the social and economic benefits of grassroots tax collection and management files in the new period. The model reference network will further serve the archival work of grassroots tax collection and management in the new period and serve the macro-decision-making of leaders.