Research On Issue Of Tax Source Administration

With the rapid development of the socialism market economic, tax source is variety, fluidity and changeability, while the tax source administration develop slowly, leading to lots of tax running. Tax source administration plays fundamental and basic role for taxation administration, and runs through the whole process of taxation collection and administration, it determines the quality and efficiency of the taxation management system.The dissertation, based on theory analysis of tax source administration, employing such method as comparison and empirical study, probes into the administration of tax sources and presents some virtual measures to improve the administration of tax sources in China.This thesis studies the issue on tax resources administration on the basis of combine theory and practice. The dissertation is consisted of six chapters: The first chapter analyses the importance of study of tax source administration, and the content of dissertation, as well as introduces the research achievements in theory and practice by expertise home and abroad. The second chapter is the theory analysis of the source of tax control. It describes the definition of the source of tax and the source of tax administration, and expounds the relationship of tax source administration and tax administration. The third and fourth chapter tells of the history and status quo of tax resources administration in China, and points out problems existing in our country's tax source administration as well as their reasons. The fifth and sixth chapter make an effort on the basis of using successful experience abroad, and combine the actual conditions of our country, in accordance with the question putting forward above, gives the thought and countermeasure of strengthening and perfecting the source of tax administration of our country.