On Tras System

With the rapid development of the socialism market economy and deepening of the reform of taxation administration system, profound change of the economic base and social condition on which tax resource depends has taken place. The variety, fluidity and changeability of tax resource boost up greatly thus complicated changeful system of tax resource comes into being. The supervising and control of tax resource is one of the important indispensable basic elements in the taxation administration system. It determines the quality and efficiency of the taxation administration system. It is a realistic problem to solve quickly how to implement effectively the supervising and control of tax resource on condition of the morbidity of law and draggling of people's idea, moral level and consciousness of law. Effective supervising and control of tax resource will not disjoin with the scientific, canonical, and effective supervising and control system of tax resource. Without a scientific systemic system of supervising and control of tax resource, it is just phrasemongering to predominate the scale and distribution of tax resource by rule and line in time, constitute scientific tax plan, control tax dodging effectively and exert fully the function of revenue. How to supervising and control tax headspring effectively, lie on that the system of supervising and control of tax resource runs in effect. The validity of the system of supervising and control tax resource depends on the system itself and the environment.This thesis tries to establish the system of supervising and control tax resource that fits the situation of our country with the help of cybernetics and the theory of management, linking domestic condition and international successful experience. This thesis is divided into four parts:The first part analyses deeply the meaning of supervising and control tax resource with microeconomics theories, expatiates the factors and the relations of the controlling tax resource in detail and discusses the status and role of control tax resource in taxation administration.The second part analyzes and discusses in brief the elements and the basic flow of the system of control tax resource.The third part is the core of the paper that probes into the professional system of control tax base. It analyses the problem and cause of control tax resource in our country in detail, expatiates the structure and basic flow of the professional system of control tax resource using cybernetics and the theory of management, sets a series of optimize index, analyses how to optimize all parts of the system of control tax resource linking the situation of our country and brings forward comprehensive advice and the way of resolving the problems.The last part discusses firstly the problems and cause of the socializational system of control tax resource in our country in brief, secondly explains the essence and structure of the socializational system of control tax resource system, brings up some advice on how to harmonize the relation between the professional system of control tax resource and the socializational system of control tax resource.