First, the main problems existing in the archives work of grass-roots tax collection and management in the new period and their reasons
(A) the quality of tax collection and management in the new period 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 practice of daily tax work, 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 lack of information formed by the tax file; 4. Some tax professionals lack the knowledge of tax archives or operate at will.
(two) the development level of tax collection and management is not synchronized with the work norms of tax archives, which affects the quality of tax archives.
In practice, due to the complexity and variability of tax collection management and the lag of tax file laws and regulations, there is a phenomenon that actual operation is not in harmony with file norms. For example, when conducting tax inspection on an enterprise, the project involves taxpayers and other units, and the tax authorities need to issue a tax inspection notice to each unit that conducts tax inspection, and issue a tax inspection proposal according to the number of households that conduct tax inspection. According to the current tax declaration regulations, it is necessary to declare according to the number of taxpayers in tax inspection units. It can be seen that this kind of filing not only can not fully and clearly reflect the whole picture of tax inspection projects, but also is not conducive to tax personnel to consult and use files 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.
(3) 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 compilation, except for a few full-time archivists who have received formal training in file management, most grass-roots tax authorities only do sideline studies after simple training, and most archivists hold several positions. Objectively, they can't learn and update their professional knowledge of archives in depth, but can only play the role of keeping archives. In addition, due to 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 preservation of tax archives.
(D) The rapid development of tax information construction challenges the traditional paper tax files.
With the formation of office automation and the acceleration of "xx tax" project, the drafting of administrative official documents, tax business documents, tax plan arrangement, tax inspection plan drafting and document sending and receiving of tax authorities are all handled by OA, and the storage medium of tax files has changed accordingly, and the way of reading files has also changed accordingly, which will put forward newer and higher requirements for the quality of current tax files.
Second, ways to improve the quality of grassroots tax collection and management files 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 and management 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 promote each other and complement each other only by correctly handling the relationship between grassroots tax collection and management archives in the new period. Therefore, in daily work, first, leaders should pay attention to it. In the new period, leaders should not only pay attention to the archives work of grass-roots tax collection and management, but also pay attention to it. It is necessary to put the archival work of grass-roots tax collection and management in the new period in an equally important position, and check and assess it together, so that every grass-roots tax collection and management archival cadre in the new period can form a situation that "the archival project of grass-roots tax collection and management in the new period is half completed and the high-quality filing is half completed". The second is to strengthen responsibility. According to the requirement of "moderator responsibility system", the archives management and operation of grass-roots tax collection and management in the new period should also implement the moderator responsibility system, and participants should participate in the collection and arrangement of archives, so as to achieve the purpose of "who is in charge and who is responsible, summarizing the papers". Because the presiding judge has mastered the overall progress of the archives project of grass-roots tax collection and management in the new period, and is responsible for issuing the Notice of Archives Project of Grass-roots Tax Collection and Management in the New Period and collecting a series of materials, 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, all participants should cooperate closely, check and check in strict accordance with the archives management regulations, and ensure everyone's participation, so as to enhance the overall awareness of archives quality management and improve the archives quality of grassroots tax collection management in the new period.
(two) to strengthen the control and management of archives management, improve the management level of the quality of grassroots tax collection and management archives 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 in 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 ex post control management to ex post control management. In the new period, the archivists of grass-roots tax collection and management should find and solve the problems that affect the quality of archives in time in the process of doing a good job of on-site archives of grass-roots tax collection and management. From the date when the Archives Project of Grass-roots Tax Collection and Management in the New Period was issued, every archivist of grass-roots tax collection and management in the new period should have archives consciousness. Only by strengthening the pre-control and management of the quality of grass-roots tax collection and management files in the new period, and constantly developing, researching and solving new problems in the process of grass-roots tax collection and management files in the new period can we meet the needs of the development of grass-roots tax collection and management files in the new period.
(3) Pay attention to the daily collection and arrangement of grassroots tax collection and management files in the new period.
Archival work is an accumulative work. The archives of grass-roots tax collection and management in the new period are composed 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 files frequently, but also to regularly go deep into the front line of grassroots tax collection and management files in the new period, communicate with them, understand the progress of grassroots tax collection and management files in the new period, and make the collection of grassroots tax collection and management files in the new period more complete.
(4) Strengthen measures to continuously improve the professional quality and political quality of grassroots tax collection and management archivists in the new period.
First, we should further increase training. According to their own work practice, the training mode of "please come in" and "go out" is adopted to promote archivists to update their knowledge, broaden their horizons and master advanced archival technology through training. Second, exchange experiences in archives management of grass-roots tax collection and management in the new period on a regular basis, invite archival experts to give professional guidance on their resumes, carry out theoretical discussions on archives, and promote our archives work with advanced management experience. The third is to strengthen the standardized inspection 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 on the archives of grass-roots tax collection and management in the new period, find problems in the inspection, correct and solve problems, and further improve the quality of the archives of grass-roots tax collection and management in the new period. Fourth, strengthen the modern management of archives, improve the level of archives management from software and hardware, and constantly meet the needs of archives work.
(e) Strengthen editing and research to promote the use of archives.
While strengthening daily management, archivists should constantly increase the intensity of archival compilation and research, and carry out archival compilation and research 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 with 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 demonstration reference network will further serve the archives work of grass-roots tax collection and management in the new period and serve the macro-decision of leaders.