Tras

From 1980s, the tax management practice question begins to be paid close attention to by experts all over the world. Our country goes on the tax collection and management reform from "the idea of delimiting, laying stress on levying instead of making light of management, levying passively" to "regarding declaring and paying taxes and optimizing serving as the foundation, the tax collection and management that supported by computer network, concentrating on collecting, checking especially". But with the constant deepening of the tax collection and management reform, because of "negligence of management, desalinizing responsibility" in tax management, the source of tax isn't controlled completely, so that it is leak. These questions are outstanding day by day. So, the author catches the deep level reason behind the source of tax problem, and regards dialectical materialism as guidelines, and researches in analysis and real example, starting with the definition of the control of source of tax, analysing the main behavior and reason of the source of tax control, and puting forward the relevant countermeasure of strengthening source of tax control. The thesis includes three sections. The first section is the theory analysis of the source of tax control. It describes the definition of the source of tax and the source of tax control, and the important role of the source of tax control, and deeply analyses the theory basis of the source of tax control. The second section is the real example analysis of the source of tax control. The author summarizes the main achievement in the source of tax control, and explains the problems of the source of tax control especially, analyses the deep reason behind the source of tax control, and gives the scientific basis of strengthening and perfecting the source of tax control. The third section is the thought and countermeasure of strengthening and perfecting the source of tax control. This section is a key part of this thesis. The author makes an effort on the basis of using successful experience abroad, and combine the actual conditions of our country, in accordance with the question putting forward above, gives the thought and countermeasure of strengthening and perfecting the source of tax control of our country.