Discussion On Tax Revenue Source Administration In China

The tax source, is as the name suggests refers to the tax revenue fountainhead. The tax revenue source administration is the foundation of the tax administration, also is the basic guarantee of the tax affairs department organizes the tax revenue, the tax source management level immediate influence tax administration mass action display, its management effect is deciding the tax revenue collection quality of the work and the efficiency directly. In recent years, along with our country economical tax revenue situation's change, the thought "governed the tax legally" in the tax revenue work implementation, the modern tax administration idea already obtained the widespread utilization in the tax administration work, improved the tax source management quality of the work and the efficiency receives more and more takes seriously and strengthens.The tax revenue source administration is a tax revenue law enforcement management important content, its management effect is deciding the tax revenue collection quality of the work and the efficiency directly. In recent years, the tax revenue source administration in guarantee aspects and so on tax revenue stable growth, jamming tax revenue crack, standard tax revenue order has played the influential role, but because not yet forms system's tax source management principle to concern the highly effective the tax revenue source administration measure at present, in the tax administration practice, the function of the tax source administration has not displayed fully. The tax revenue source administration causes in the tax revenue work improper some questions and contradictory even more prominent, the taxation cost. This article uses longitudinal and the horizontal analysis method discussion the tax revenue source administration general theory, analyzes the present situation of our country's tax revenue source administration, and in gains the experience to the overseas tax revenue source administration to analyze above the foundation, discusses our country present stage consummation tax revenue source administration, to improve the tax source supervisory work quality and the efficiency way choice, specifically speaking this article mainly divides into four parts besides the introductory remarks:The first part analyzes tax revenue source administration's elementary theory, with is suitable the theory to the tax revenue source administration 's influencing factor to carry on the analysis, thus lays the rationale which this article studies.The second part analyzes the present situation of our country tax revenue source administration, from multiple perspectives analysis tax source supervisory work importance. First, the tax revenue source administration's development process has carried on the summary to the founding of the nation; Next, the result which obtains to the tax revenue source administration carries on the analysis; Finally, in the analysis discussion present tax revenue source administration supervisory work exists each kind of question and contradiction.The third part summarizes some successful experience which the overseas tax revenue source administration obtains, profits from the atonement domestic tax source management by the time the deficiency.The fourth part in view of our country's tax revenue source administration reality, profits from the overseas tax revenue source administration the experience, how to consummate our country's tax revenue source administration to the present stage, to improve the tax source supervisory work quality and the efficiency way carries on the discussion.