Research On Tax Planning Management

Tax planning is an important part of the national budget, the tax staff of all the work during a given period goal, the tax program development and implementation of tax administration is an integral important part. Tax plannin management is that the tax authorities guide, organize and supervise the activities of a tax allocation revenue management according to national economic policies, tax laws and economic and social development plan, also with the objective economic realities of the tax plan. Tax planning management is integrated management of the tax authority about the implementation of the plan, the preparation of tax planning, allocation, adjustment, appraisal, inspection carried out.China developed from a planned economy to a market economy. With the change of economic system, the role of tax plan has changed. As to management on the tax plan, there exist two representative schools:a proposal to weaken or abolish a tax plan; the other is the tax plan management reform, such as the proposed new tax plan to replace the current widely used method for the preparation of tax planning methods. Of these two views, I inclined to agree with the second view. The author believes that in order to protect the integrity of the national financial system, to give full play to guide the work of tax collection, the role of tax planning management not only should not be weakened, but also should be strengthened.Therefore, based on the actual economic development status and the tax plan,combined with years of experience in grassroots urban tax plan, Jiangxia tax plan management is analyzed, and the use of empirical analysis, access to a large number of tax information economy Wuhan Jiangxia, combined with relevant tax Jiangxia statistical analysis to urban planning in the development and implementation of the tax problems in a detailed analysis, described in detail about Wuhan Jiangxia tax plan management status, achievements, problems and the reason. Based on this, the author proposed the solutions to improve the tax planning management.This article is divided into five parts:The first part is the introduction. This section introduces the origin and significance of the research on the tax planning management, then concerns results on the tax plan management in and abroad this years, and at last concluded that the research method in this paper, writing frames and possible innovations.The second part explains the meaning of the tax planning management and nature of a tax plan that the main content and classification, the final tax plan management process outlined in the work of the relevant theories and methods. The third part based on the large amount of data and documentation, take tax plan management of Jiangxia District in Wuhan City for an example, describes the status of local tax revenue and program management problems, and analyze the possible causes.The fourth part combined with the investigation with the preceding study of the local tax measures to improve program management, specifically including the four aspects.The fifth part is the conclusion. Take the tax plan management of Jiangxia District in Wuhan City for an example, the solutions of improving tax planning are discussed.The innovation of this paper is that taking tax plan management of wuhan jiangxia district as a case to study, based on the information access and data from the survey, wuhan jiangxia district tax plan management is analyzed in tax plan from tax planning management system, content and processes, methods and evaluation four aspects, points out the problems existing in the management and proposes Suggestions to the three measures of tax plan management, namely transfer payments and tax planning attention, improve tax planning management content; Reconstruction tax planning processes, improve tax planning management mechanism; Strengthen to govern by law, raising the efficiency of tax planing management.