How to plug the loopholes in tax collection and management and strengthen the collection and management of small-scale taxpayers? Through my recent investigation and understanding of some small-scale taxpayers, I suggest strengthening the collection and management of small-scale taxpayers from the following aspects: First, implementing professional management. Small-scale taxpayers in the same area will be concentrated in one department, such as county bureaus or sub-bureaus, for unified management, and then according to the distribution and structure of tax sources, scientific jobs will be set up, and special people will be appointed to be responsible, and their management contents and responsibilities will be clarified. Two, the implementation of classified management, diversified collection. According to the enterprise's production and operation, financial management level, declaration quality, tax payment warehousing situation and tax payment consciousness, enterprises are divided into three credit grades: A, B and C, and different management methods are implemented for enterprises with different credit grades. A and B enterprises are audited and levied, and C enterprises are approved and levied. Three, strengthen business training, and constantly improve the ability of small-scale enterprises to pay taxes. It is suggested that from the reality, the system of checking, using and keeping account books should be strictly implemented, and small-scale taxpayers' accountants should be organized to carry out knowledge training on taxation and accounting in stages. In view of the phenomenon that small-scale taxpayers' accountants are mostly part-time, practical measures should be formulated to limit the number of part-time accountants in order to improve the tax paying ability and quality of enterprises. Four, accelerate the construction of tax information, and actively promote the use of fiscal cash registers. Actively promote qualified small-scale taxpayers to use tax-controlled cash registers, effectively monitor and urge enterprises to issue invoices according to regulations when selling goods. Five, strengthen the declaration management, improve the tax security network. Small-scale taxpayers have the characteristics of wide investment channels, many industries and small business scale. It is really difficult to carry out daily management simply by relying on the limited manpower and material resources of the tax authorities. However, if we can establish a perfect tax cooperation and protection network, let the whole society participate in management, actively cooperate to protect taxes, report small-scale taxpayers who violate the rules in time, and the tax authorities will investigate and deal with them in time, we will certainly achieve twice the result with half the effort. Six, strengthen accountability, clear job responsibilities. During the inspection, it is found that some problems existing in small-scale taxpayers are not very hidden and difficult to manage. For example, the problem of long-term non-invoicing of sales commodities, the problem of long-term non-registration of changes by legal representatives and shareholders, and so on. It's all known by the tax administrator, but nobody cares. They think that breaking the law is a matter for enterprises. If it is found out, it will only punish enterprises, which has nothing to do with them, because taxpayers were generally fined for paying taxes. I suggest that taxpayers should be fined for overdue taxes, and tax cadres should be held accountable for such problems in the future to improve their sense of responsibility. We believe that as long as tax administrators have a high sense of responsibility and a strong professional level, they will be able to manage small-scale taxpayers well.