The Efficient System Of The Supervision Over The Source Of Tax

Our country has achieved remarkable success since the issue of "The New Law of Tax Collection and Management" in 2001. Facts have proved that the focus of tax work has been shifted from.the type of collection to that of management. After the success of the reform on tax collection system, this shift has become the motive power, once again in the field of tax administrative management, to promote tax institutions to improve their management means, raise their management level and gain the opportunity of development. Within the tax institutions, however, there is only such a theory that sets good or poor value on a certain tax system, or whether the substance and procedure of a certain law are standard. It is strange that few people have done special research work on the ways of tax-collection management. According to the author's working experience for over ten years, it can be said that there has not been a set of systematic theory about management in the respect of tax collection.I work in tax collection and management section in the state tax bureau of a certain district. The tax collection and management section is a functional section that is in charge of the business of tax collection and management of the whole bureau. The author has greatly experienced in his work that the function for tax collection and management in the tax bureaus at the grass-root level is mainly supervising the source of tax. The purpose of this article is just how to apply into practice the knowledge the author has learnt so as to form a set of management theory on supervising the source of tax.Starting with the analysis of the theory on supervising the source of tax, this article makes full use of the knowledge which the author learnt from management science, operational research, histology and economics. It also uses the concept of tax-source management from the developed western countries to have pointed out the problems existing in the present system of the supervision over the source of tax of our country and put forward the method to solve them. Taking a state tax bureau of a certain district as an example, this article makes a verifiable analysis of the establishment of an effective system to supervise tax source. It raises three measures aimed at: 1. Using information of supervision to manage well the tax source in big enterprises; 2. Making a good job of the supervision over medium and small sized enterprises through classified management; 3.Making a good job of the supervision of management of small taxpayers according to different ways of tax collection. In addition, the article puts forward a new constructive measure to supervise tax source from individual taxpayers in the new period--E-measurement of taxation.This article analyses and expounds completely and systematically the basic theory on the supervision over tax source and its practical application. The author has a hope that the complete and systematic research on the supervision over tax source could play a positive role in the establishment and improvement of the theoretic system of taxation and management of our country. Meanwhile, the author also hopes that the research in this article could play an instructive role in the practice of taxation and management.