Research, Sources Of Revenue Management Model Based On The Flow Of Information

Tax-Sources Management System Research based on Flow of Information, referring to the related current management theories and process reengineering, depicts the contents of research on construction and application of tax-sources management system in Chinese tax management; analyzes the current conditions and existing problems in tax-sources management. It raises the new concept, contents and historic development of tax-sources management. It also, taking the local tax in the city of Xi'an as an example, discusses the method to construct tax-source system supported by information technology and directed by flow of information in order to realize the scientific and delicate management of tax sources.In recent years, with the reform on tax collection and management becoming deeper, the new type of tax income management system supported by informationization has been in operation. The quality and efficiency of tax collection and management has been improved greatly. Tax income also takes on a new look of stable increasing. However, with the development of socialist marketing economic system and coming of cyber era, tax sources are distributed in more and more areas, meanwhile, the mobility and concealment of tax sources are increased as well, such as cross-border, cross-area and cross-department businesses becoming more and more. Current method of collecting and management of taxes are still in stagnant, which causes that there is no effective way to control the change of tax sources. Furthermore, because the base number of tax sources is not clear, a large number of tax sources can not be changed into tax income and finally they are lost. In order to change this situation, the State Administration of Taxation has made a new explanation and clarification on the guidance and management principles of tax collection and management, which stresses that the focus of the tax collection and management should be moved toward the most front section---tax sources part, that is, focus on tax income management should be changed into focus on tax sources management. The tax income is achieved by the promotion on the management of tax sources. Tax sources management become the core and basis of tax collection and management. Therefore, it is totally necessary to make the research and discussion on tax-source management in this period.This essay is an application research. It, firstly, analyzes the practical experiences, home or abroad, in tax-source management. Then it studies the concept, contents, historic changes and the process of tax informationization. It, referring to the theories of public management and process reengineering, puts forward the idea that the construction of a new type of tax-source management procedure should start from tax information flow. The article sets Xi'an Taxation Bureau as an example, designs tax-source management flow charts and business systems. The writer hopes that the research may give reference to Chinese tax-source system management and give contribution to the idea "Information Administrates Tax" proposed by State Administration of Taxation as well.