Research On Self-employed Tax Source Administration In XinYuan Market

Administration is a process of adjusting working activities. Its purpose is to focus on how to reach and achieve organization's goals efficiently. So, for the grassroots units of Administration of Taxation, its goal on self-employed tax source sector is to reach and achieve its following goals efficiently: to learn the taxpayer's general status, to monitor and control the change of the taxation source, to equalize tax incidence and to accomplish the object of tax revenue. However, some problems that may affect the realization of administration goals on self-employed tax source still exist in real work. So they have to be solved.This dissertation, based on theory analysis of self-employed tax source administration, employs such problems in operation as the information collected in tax registration and investigation is not rich, the checked and ratified tax is not so fair, the connecting between different work positions is not glidingly, and there are still some loopholes in invoice administration, etc. Then analyzes the results led by these problems and presents four improving plans based on actual conditions to solve them. Finally, predicts the effect of improving methods by comparing results of performance examination for XiGang State Administration of Taxation in recent two years.This dissertation is consisted of six parts: The first part is the introduction, which mainly describe things regarding research significance, the background and the content of research of self-employed tax source administration. The first chapter presents actual problems that affect the achievement of self-employed tax source administration goals from the thought of administration. Chapter two is for a clearly description and analysis on current situation of self-employed tax source administration in XinYuan Market and present preliminary assumption to solve these problems. Feasible solution methods are described in detail in chapter three and an evaluation have made on the effect in Chapter four. The dissertation at last arrive at a conclusion that the methods mentioned can solve the existing problems in self-employed tax source administration effectively.