Study Of Primary Tax Plan Management Issues

In recent years, China's tax revenue growth, making a lot of people think it to collect "excessive taxes" suspicion.Taxation is the proper functioning of a country can be an indispensable pillar of the funds.but also a country of an important source of revenue.Organization of tax revenue is the first duty of the tax authorities have in order to guarantee the completion of tax revenue.tax planning and managing the tax work is an important component.The completion of the tax plan or not.whether the state budget can achieve balance and protect the country from the financial functions onto the realization of great significance.China's current tax plan management, there are many problems. At the grassroots level,the problem is different,some of these problems exist in the tax authorities,and some are present in the local government. but also exists in some of the taxpayers.These problems are mainly unscientific tax planning, tax planning management have not been effective in combination with the tax law, tax planning and managing the lack of follow-up monitoring mechanisms, local tax plan is a serious problem, such as increased levels. Lead to the causes of these problems are multi-faceted,and important factors: the imperfect tax laws, tax collection and management system. As well as the drawbacks of uneven quality of personnel, such as their own. Clearly, from the successful experience of Western countries, and optimize the management of our grass-roots tax plan will undoubtedly have a strong practical significance.Plan for the management of tax revenue is kept with the specific problems of the optimization of specific path, such as: sources of information to improve the management system, strengthen the ability of taxpayers to estimate and establish a scientific forecast of tight system of Administration of Taxation and Finance, respectively, tax accounting plans, tax plans do not have layers of down. Active in the work of the establishment of a comprehensive evaluation system, establish a strict monitoring system, such as follow-up. These optimization measures can be implemented are of a specific and targeted and so on, the grass roots of our current management of the tax plan will have an effective impact.