On The Tax Monitor The Establishment And Use Of The Index System

How to control tax resource is the very important thing in China. Most of the articles about control tax are from macro point and little from micro point. The research about it is badly needed in China. It is the requirement of enhancing and guiding the research and practice of restraining tax losing. Based on the efficient method and technique used by tax officials and excellent auditors in big 5 and the writer's experience, the article more comprehensively and deeply study the choosing and application of the indexes.The thesis consists of three parts.In part one, first the article analyses the concept of tax resource, control and control tax resource; Tax resource is the origin of tax. It can be divided into macro and micro tax resource. Second it explains the importance in tax administration and emphasizes the difference between surveys, evaluate, audit and control. Thirdly it analyses the executants and object of control tax resource.There is still much lost tax. The main reason of tax losing is not only that the tax official hasn't noticed this question, but also that there is no special department to control tax and no index and no control mechanism. Now in some areas some tax officials have been given the special duty of controlling tax resource, but they are often lack of efficient methods. They often visit taxpayers but it is not efficient especially when the amount of taxpayers is huge or the taxpayer is not cooperative. So it is essential to have efficient index system to control and measure the tax resource. By this index system, we can have more information about taxpayer. So we can grasp the rule of tax and administer some important questions to reduce risk of tax imposing.In part two, beginning with the concept of index, the article defines the principle of choosing index. Then it abstracts many indexes to form the system, which is composed of financial indexes and other indexes. The system is especially divided to general index and special index such as index of vat and index of incometax.The article analyzes the financial indexes' formula, purpose, method and form, some complex indexes are illustrated by sheet and graph. The other indexes are illustrated by control method for they are not financial indexes.In part three, the article firstly explains the process of using index, which is composed of collection, check back, machining and analyses. Secondly it uses some indexes to analyses some cases, which is composed of basic analyses, index use, the result of control and the illumination. Especially when traditional methods do not work, if we use the new system, we can find whether there is lost tax and measure how much it is, to improve the work of the control of tax resource.