Sources Of Tax Management Mechanisms

Economic decisions, sources of tax revenue, tax base tax decisions, all tax collection and management activities are based on the sources of the control and monitoring-based, quality and efficiency of tax collection on the sources of tax revenue is reflected in the level of mastery and control. Therefore, strengthening the foundation and key sources of revenue management is the first scientific sources of revenue management. Scientific sources of revenue management in turn sources of revenue management to improve the capacity and level of play an important role. Category management is a specialized sources of social division of work in tax collection embodies a necessary requirement for social progress. Sources category management refers to the tax authorities according to the taxpayers and the tax characteristics of different objects, can be divided into several types, from different levels and different perspectives to grasp changes in revenue sources to find out the law in a targeted manner to strengthen management, to taxpayers tax return tax revenue close to the standard rate of tax law in accordance with the applicant the amount of revenue management activities carried out. Sources category management has many forms, such as by industry, by size, by taxes, according to credit rating, type of registration, by the taxpayer categories, according to special objects. The paper seriously sum up the tax authorities achieved through the implementation of effective category management sources at the same time, with Guangzhou local tax sources of revenue category management, category management practices of the current sources in the analysis of the problems were put forward should proceed from reality, to the sources of revenue management concepts, management object, organizational structure, management, management techniques and management methods has six operational recommendations, and build the advanced management concept, management object segmentation, a comprehensive organizational structure, management optimization, management advanced management methods and effective management of the scientific classification of sources, and effectively control the tax base to improve the tax department, sources of tax revenue capacity and tax compliance of taxpayers, and promote the name of the tax burden and narrowing the gap between the actual tax burden, according to the law in accordance with the rates ultimately symptoms and improve the quality of tax collection and management of performance targets.