Research And Meticulous Management In The Administration Of Tax Sources

As the increasingly fining of division of labor in society, science and fining have become physical requirements of modern economical management. Tax revenue organization, which acts as a functional department of economical management, bears important duties of which adjusts macro-economy, increases revenue, maintains smooth running of whole social economic activities. It has been a focal point of present tax work in the tax source management that is how to change past consistent extensive management model and a set of tight and well-organized system of management and evaluation is set up. It is also a key point of the paper.On the basis of conventional management, fining management makes the conventional management deeper and becomes an inevitable requirement of modern management for the fining of division of labor in society and fining of service quality. As social advances and changes of environment, tax organization, which acts as the functional department of country, will introduce new management methods to strengthen management, raise quality of service, lower cost of management and conform to social changes. It is also an inexorable trend. From condition of present tax collection and management, and by means of own working experiences and characteristics of local tax source and theories of fining management, the paper presents a set of system of management and evaluation of tax source suitable to the local taxes.Firstly, the paper describes meaning of the fining management, secondly from condition of fining management in the state-taxes system of our province, points out existed problems: 1.lay stress on evaluation of individual account, neglect entire related evaluation. It is only that an account manages another account, not from the whole trade; 2.excessively rely on machines and neglect manual evaluation; 3.targets are only normal taxpayers, the scope is very narrow; 4.only lay stress on general character and neglect characteristics of individual enterprise in collection of information indexes. In accordance with the above problems, the paper presents a set of related system of tax source management and evaluation from the related theories of management, contents include 8 steps: tax source analysis, typical investigation, information collection, information application, discussion investigation, evaluation treatment, document management and achievement evaluation. The tax source management and evaluation system are divided into two parts: part one proposes management model of the trade, through investigation of situation of production management and tax management, the tax sources are analyzed and classified; on the basis of analyses, representative taxpayers are selected to investigate in different trades, management laws of trade are explored; in the course of the investigation, information relative to tax is collected, the collected information is analyzed and selected, then different management methods of different trades are formulated. Part two is an application of part one, uses the trade management model to manage the tax source work, through using the trade management model, the existed problems relative to tax for different taxpayers in the same trade are fount. Finally, a practice to which the local tax system of our province launches the fining management of tax source is given to verify, from some aspects of organization set-up, staff combination and system construction etc. improving suggestions are given.Through using many methods of authentic proof analysis, norm analysis, qualitative analysis and quantitative analysis etc., the paper deeply discusses the tax source fining management for tax organization, and presents a set of system of tax source management and evaluation. Its aims to raise management quality, increase tax revenue, solve problem of neglecting management and desalinating duties and raise quality of service. It is also innovation and purpose of the paper.