"power Indicators" In The Primary Sources Monitoring

SONG Lan, deputy director of the State Administration of Taxation, pointed out in June 2009 that "Managing Tax by Information " is the only way to improve the level of tax collection comprehensively, which is a management system to enhance business and technology integration by use of modern technical fully, and analysis and collection for tax-related information (ie third-party information).With the situation development of the economic and social, tax sources has shown more complex features, and so some taxpayers, especially small and medium enterprises or agricultural products as raw materials production, have some problems with financial unperfect accounting, which does not accurately reflect business operation and financial situation, resulting in the grass-roots tax authorities with difficulties to grasp and understand timely and accurately on their tax returns authenticity, integrity, and resulting in different levels of revenue leakages. Following main features: Firstly, missing supervision taxpayers are increasing. To avoid tax management some taxpayers choose the more remote places, and limited by the staff tax authorities can not realize fully monitoring. Secondly, the phenomenon of false invoices are occurred. In order to pay less or no taxes some enterprises, especially agricultural and sideline products processing enterprises, issue false VAT invoices, and make use of the false invoices disrupt the normal order of taxation. Thirdly, the phenomenon of tax evasion is very serious for individual and private enterprises. As these enterprises do not set accounts, and their customers are generally not available to purchase invoices, convenient conditions are provided for concealing the enterprise. Fourthly, lower quality of tax administration is widespread. In accordance with "Tax Collection and Management Law", tax authorities should check the sales of those individual enterprises which do not set accounts and their account are not perfect. However, without reference standard, the approved tax quota can not be accurately determined, and so can not achieve fair taxation purposes can not be achieved.To improve the quality of new sources of management and the taxpayer's actual levy rate, Dingtao County, Shandong Province, actively explore new sources of revenue management practices that the study is made by increasing the taxpayer production and management processes, the taxpayers tax-related rules are constantly grasped, the monitoring of key tax sources is clear, and the information collection and analysis is strengthened, in accordance with the scientific, fine and information requirements. As between the information by the tax authorities and sources of revenue management are apparently asymmetry, more tax-related information from third parties are necessary. The Practice has proved that the consumption of vast majority of taxpayers determines the scale of production and operations, which has a direct correspondence with sales revenue and is unchanged critical information in production and operations. Therefore, to solve the above problem the " Controlling Tax by Electronic " management style must be implemented. Collecting the actual power consumption of enterprises, we can me Third-party information asure its output, thus obtain the projection of their income.Dingtao County State Administration of Taxation on the "Controlling Tax by Electronic" carried out a useful exploration. Since 2007, we have formulated the "Dingtao County Internal Revenue Service Regulations of Appointment Scheduled for Consumption," "Dingtao County Internal Revenue Service Regulations of the `Controlling Tax by Electronic`", and so on. On this basis, we developed the "Tax Power Management Analysis System" by which approach to software interface we read the use of industrial electricity from the power company, and read the report and registration of taxpayers tax from tax collection and management CTAIS①integrated software V2.0. Now we has achieved remarkable effects by a one-time counterparts to maintain regular monitoring and the timely implementation of doubt.In this paper, we have the"Controlling Tax by Electronic"as the blueprint for the management analysizing the operation of the"Controlling Tax by Electronic"from multiple aspects, as well as the feasibility, practicality and effectiveness of the management, to strengthen the monitoring and management of primary sources of revenue. Meanwhile, the views how to develop third-party information and promote "Information Management Tax" have been put forward.