On The Tax Authorities To Strengthen The Sources Of Revenue Management Ideas And Approaches

Tax source management is the base of taxation management, and is an important aspect which decides the level of tax revenue management. According to the requirements of scientific and fine tax source management from State Administration of Taxation, PR. China, various taxation bureaus all place enhancing tax source management at the important position. The article, first, describes the definition, features, principles and significance of tax source management; second, analyzes the theoretical basis and influence factors of tax source management; and then take Chengdu Municipal, Local Tax Bureau system as an example, analyzes the existing problems and reasons of tax source management from the tax source management practices. The existing problems about tax source management mainly includes some missed tax revenue & management, some unclear tax source & base numbers, some weak tax source management and low efficiency of tax source management, etc. the main reasons includes the following five aspects: first, the information availability of tax source management is low; second, allocation of administrative personnel is not reasonable and comprehensive quality of administrative personnel is not high in a certain extent; third, the measures of tax source management such as registered permanent residence management, tax source sort management, evaluation of tax payment, etc. are not put into proper execution; fourth, the system of tax source management is not robust; fifth, the system of comprehensive improvement of taxation in the whole society has not been established. By the analysis mentioned above, finally the author thinks that according to requirements of scientific and refined tax source management, improve tax source management of taxation bureaus from the following five aspects: first, enhance information availability of tax source management, bring the information management into the support action; second, reasonably allocate administrative personnel of tax source management, improve their comprehensive qualities to meet the requirements for human resources; third, enhance the measures of tax source management to improve efficiency of tax source management; fourth, establish robust appraisal system of tax source management to appraise the quality and level of tax source management; fifth, enhance the corporation of every divisions, make innovations of comprehensive improvement of taxation, discover the effective path for supervising and controlling tax source.