Research On Elaborate Administration Of Tax Resource

Since the 1980s,tax reform guided by principles of "low rate, wide base, less exemption and strict administration" swept through the world. At the same time, the ideology of taking administration as the core issue has been widely accepted. Xie Xuren pointed that "tax resource management is the core of the work of tax levy and administration" on national conference about taxation in 2003, and the work of revenue levy and administration in our country has opened a prelude to scientific and elaborate administration since he proposed reinforcing scientific and elaborate administration and improving the efficiency of revenue levy and administration on the national meeting about revenue levy and administration in 2004.Elaborate administration based on the conventional management and deepened it to the key step, is the inevitable demand of modern management of the elaboration of social division and service quality. The tax authorities as the country's functional departments which introduce new management methods to strengthen management, improve service quality, reduce management costs, adapt to social change is an inevitable trend along with social progress and environmental change. How to alter the availability of extensive management mode and establish strict, meticulous and scientific administration and evaluation system has become the priority of current taxation work, and this is also the key to this thesis.The dissertation based on theory analysis of tax revenue resource elaborate administration, a series of issues about the administration of tax resources are discussed: First of all, it set out three main issues such as the concept of tax resource elaborate administration, the basic principles of tax resource elaborate administration and the importance of tax resource elaborate administration from the general theory of elaborate administration of tax resource, and analyses the theoretical basis of tax resource elaborate administration from the aspect of the theory of new public management, the theory of tax compliance and the theory of asymmetric information; then the analysis of the necessity and feasibility about tax resource elaborate administration and the historical evolution and effect evaluation about tax resource elaborate administration are studied systematically; in the end, on the basis of analysis of foreign tax resource elaborate administration, employing such methods as the reality of China's economic, social and cultural conditions, probes into the administration of tax sources and presents some virtual measures to improve the administration of tax sources in China.