Discussion On Tax Revenue Source Administration In China

Since the implementation of the new taxation system in 1994, tax revenue collection and administration has intensified and improved greatly, which has played an important role in tax revenue rapid growth. However there are still many flaws and weak links in our country's tax revenue collection and administration, such as the weak fundamental management, indefinite tax revenue base and serious tax revenue loss. Tax revenue source administration, as the important foundation of tax revenue collection and administration, is a very weak link. So it should be augmented to improve tax revenue collection efficiency and to effectively prevent tax revenue loss. In addition, to strength tax revenue source administration can minimize the loopholes in management and to create a fair environment for taxpayers. Therefore now it is pressing to carry out research on establishing effective tax revenue source administration system to further intensify tax revenue source administration and effectively prevent tax revenue out of control.The thesis deeply analyzes the core and the basic theories of tax revenue source administration, and further analyzes the significance in both theory and practice of tax revenue source administration in the light of the theory of tax compliance and the theory of asymmetric information. It points out that the focus of tax revenue source administration must be tax revenue source monitoring and analysis.The thesis all-around reviews many factors in practice, summarize the main achievements in our country's tax revenue source administration, and systematically analyzes the problems in our current tax revenue source administration. To find a solution to these problems,the thesis confirms total thoughts to strengthen tax revenue source administration in Our Country firstly,and try to seek countermeasures to strengthen tax revenue source administration from both intramural mechanism and operational environment. It puts forward feasible suggestions to intensify tax revenue source administration in China. It takes into account three main environmental factors which affect tax revenue source administration such as system environment, culture environment and society environment, puts forward solutions to optimize theoperational environment of tax revenue source administration system. On the basis of these analyses, the thesis discusses deeply on two key links in tax revenue source administration with focusing on the decisive factor—how to collect and analyze tax revenue source information, those are the monitoring link and the analysis link.