Tax Plan Management

The planned management of the tax revenues is a concrete content of the management of taxation in our country. In order to guarantee the realization of tax revenues plan, tax authority has established the tax revenues plan, assignment and implemention, analysis inspection and examining the implementation, forecasting income statistics and investigating economic source of tax revenue, etc. These series of activities connected and interacted each other. Carrying on synthesis managed on them is one of the key contents of tax jurisdiction. The planned management of the tax revenues, as a comprehensive management, is the most important thing of the whole tax management. Doing the planned management of the tax revenues well can not only guarantee the tax revenues and offer the necessary financial resources of the social development, but also give place to the leading function of the tax revenues in tax management of planned management, also arouse the enthusiasm of organizing income in the revenue departments at all levels, even make every improvement of levying and managing work quality. However, with the economic development and considerable growth and development, even with the changes of the objective environment of the tax revenues, various kinds of drawbacks in the planned management of the tax revenues appear thereupon too. Among them there is a weak point of the tax revenues plans management system. There is contradiction among managing the tax with the law and the economic source of tax revenue, with the respect of controlling the source of tax revenue at the same time. So we should carry on research on the relevant problems of planned management of the tax revenues, by which we can push tax revenues planning and management to a new step.This thesis studies about the problem of planned management of tax revenues of our country. It goes on the discussion on following aspects: contradiction of planned management of the tax in accordance with the law, breaking away from economic source of tax revenue, and weaker concrete problems on source management of tax revenue. This paper discusses the problem existing in taxrevenues plans management practice at the present in China on the basis of the analysis of major relative factors and puts forward the solution to the problems.This thesis has 4 chapters.Chapter 1, Connotation of planned management of the tax revenues. Firstly, on the basis of discussing theoretically the necessity of existence of planning under the socialist market economy condition, I have proved the necessity of existence of the tax revenues plans. Secondly, by clearing the basic conception of the tax revenues, and contents on the management system and its importance, I have drawn the starting and studying point of this text.Chapter 2, carrying on analysis of influencing factors to planned management of the tax revenues. Under the guidance of organizing income theory at present, I have discussed the question from such three respects as tax revenues planned management and economic growth, managing the tax in accordance with the law, and the sources of tax revenue control, in order to achieve the purpose of promoting and perfecting planned management of the tax revenues.Chapter 3, explanation of the current situation of planned management of the tax revenues and existing problems, it aims at drawing the thought of solving the problem and the reform idea through the study on above problems.Chapters 4 stated the idea to reform and perfect the planned management system of the tax revenues on the basis of the first three chapters. The ideas are mainly as follows: the reform of the preparing method, the reform of the system of the financial budget, the reform of examination and analysis in planned management of the tax revenues, and the reform of the tax revenue accountant which is not seperatable from planned management of tax revenues. Finally, I place emphasis on application of setting up tax revenue income forecasting system and paying taxes ability estimated system. We should utilize tax revenue income fore...