Xi'an Local Tax Sources Of Revenue Management Status And Countermeasures Research

The management of the tax sources is the embodiments of the Tax management and the national economic policy. It is the beginning and basis of tax administration and runs through the whole taxation administration. The management level of the tax sources directly relates to the management level and the quality of tax collection and administration. And the management extent of the tax sources directly relates to the situation of the tax putting in storage. In practice, many countries in the world have been carrying on the theory researches and practice operations in strengthening the tax sources management for many years. They have already made actively trying in aspects of the tax legal system construction, the social support of the management of the tax sources and the management methods of the tax sources. As the result great many useful tax administration systems, methods and experiences have been accumulated. Since the new tax system was carried out in 1994, our country has paid much attention to the tax sources management and obtained good achievement. However, in our country, the management of the tax sources still is a weak link in tax administration. In every links of tax administration, paying more attentions to Taxation and auditing for a long time and not taking the management of the tax sources as a single link, which has caused the substantial lack of the tax sources management and made the failed levy and management have became more and more serious.Taking the tax sources management of Xi'an local tax as research object and based on the theory of the management of the tax sources, by using the methods of document analysis, comparative analysis and induction etc, and through analysing the data of these years, this paper makes a deep analysis on the current state and existing problems in the tax sources management of Xi'an local tax.On the basis of comparing the international tax sources management and taking the experience of other countries for reference, this paper puts forward some suggestions and countermeasures of how the Xi'an local tax can make effective method to improve and perfect the tax sources management in the new situation of fast developing economy, and make some references to the management of the tax sources of the Xi'an local tax..