Research On Tax Revenue Quality Management

The major function of tax department is tax revenue, but in recent years, there are appeared a lot of quality problems in the process of organizing income. With reducing of current economic growth rate and releasing of effects of structural tax cuts, and tax revenue in amount and scale reaches a certain level, as a result, problem of quality management is the bottleneck which greatly restricts the development of present tax revenue. Under the new economic normalcy, and combined with the transformation of economic development from extensive to quality, tax revenue as a barometer of economic should be from the quantitative to quality. The paper combines revenue management and quality management and with analysis of present situation of tax revenue quality in Qujing, then thinks about forming a system of tax revenue quality management, and fully improves the quality of tax revenue. The topic combines with the actual tax work, and has a better theoretical research value and can guide significance to reality.Based on the research of quality of tax revenue from tax principle of abroad scholars, and research of definition, existing problems and improving the quality of tax revenue of domestic scholars, the paper proposes the idea of establishing a system of tax revenue quality management. From the view of theoretical foundation of tax revenue quality and related definitions, the paper analyses drivers, feasibility and benefits of implementing to quality management, then introduces the current situation of tax revenue quality management of Qujing Local Taxation Bureau from economic and financial development of Qujing nearly five years and tax income amount, scale and structure of Qujing Local Taxation Bureau. Through the analysis of present situation of tax revenue quality management of Qujing Local Taxation Bureau, the paper finds out the existing problems, and analyzes its roots from the ideological reasons, political reasons and economic reasons and so on. Finally, the paper thinks to establish a system of tax revenue quality management to effectively enhance the quality of tax revenue of Qujing Local Taxation Bureau from four aspects: setting up a goal and overall planning of tax revenue quality management system, improving control measures of quality, establishing an evaluation index of tax revenue quality, and perfecting the supervision and examination system.