On The " Four In One " Construction Of Tax Source Management Mechanism

Through several years, operation practice proves that our country's present tax collection and management pattern take the computer network as the backing, focus on collection, examination and strengthens management, and it is successful as a whole.However, in the actual collection work, it divides tax revenue analysis in daily department from tax revenue collection. Declaration, management, examination and assessment operate in trouble because the tax department lacks a set of complete scientific tax source monitoring system. The problem of "inefficient management and responsibility" is serious and so is the declaration. Therefore, it's essential problem of tax source management on how to exert and integrate the function of declaration, management, examination and assessment.In operational level, tax source management comprises tax analysis, tax assessment, and tax source, monitoring system and tax examination. But when it establishes tax source long-term management mechanism of the above four parts, there are obstacles in mental recognition, business quality, method of information between tax cadre and civilian, and cooperation of relationship between all the sections. Consequently, on the basic of carrying out relative measure, it is necessary to figure out the thoughts, persist in relative principle, reform and integrates respectively in establishing tax revenue analysis mechanism, tax payment appraisal mechanism, tax source monitoring mechanism, tax inspecting mechanism.