Current Situation, Problems And Countermeasure Of Tax Source Management Of The Local Taxation In Inner Mongolia

Look at the issue from a historical perspective, economists conducted in-depth research on tax and related issues, such as the relationship between taxes and economic research on tax policy, the optimal tax system and taxes on the optimal tax system theory research, but research on tax management theory is still relatively weak. However, taxation is an emphasis on the feasibility of. A non-management system of taxation is of little value. Theoretically the most perfect system of taxation, if its expressed intention in practice be distorted, it may become a bad tax system.Tax sources, namely the source of tax revenue, it is not only the tax base, but also to some extent, reflects the level of national income. Only by strengthening tax collection and can be sources of tax revenue conversion of storage revenue, sources of revenue management goal is a brief summary is to find out the sources of tax revenue base and improve collection and management level, to achieve due are collected. To this end, strengthening the administration of tax sources is not only conducive to the tax authorities to better carry out the work of tax collection, and has great significance in safeguarding the interests of the state’s tax, to promote sustainable economic development.Over the years, people recognize from the tax practice, although we exceeded the tax plan, but at the same time the reservoir loss, which rely solely on the Schemes Tax may reach in accordance with the law collection and management objectives must be the sources of revenue management as a core change the combination to implement a simple program management to program management and administration of tax sources.In recent years, with the rapid economic development in Inner Mongolia, the local tax departments continue to strengthen tax collection, in particular, continue to accumulate experience in the administration of tax sources, while continuing to advanced management concepts into the collection and management practice, has achieved significant results, but there are still some problems. This article tries to Baotou Rare Earth High-tech Industrial Development Zone, the local tax bureau, for example, the survey, documentary research and experience which combines the way, the use of the basic theory of public management and related disciplines, elaborate on the status quo of the current sources of revenue management and the problems will be good experience finishing upgrade, superficial discussion of the problems.By understanding and research of the development of the tax source management theory evolution process, combined with Inner Mongolia local taxation system practice, elaborated the basic tax source management present situation and the existence problems. Draw lessons from the tax source management research on domestic and international experience, put forward the countermeasure which the Achievements efficiency management as the basis, make clear job responsibility, evaluation and reward linked to strengthen management, improve tax collection and management, create a fair tax environment, promote people’s initiative to pay tax; Establish tax source management system, form long-term mechanism, improve the efficiency and quality of tax source management; Make people-oriented, strengthen team construction, improve cadre quality, optimize the tax services, construct the harmonious relation between the taxpayers and tax law; According to law, strengthen principle, achieve tax sources management fine standardization, and scientific. Enhance the construction of reasonable tax source administration system about job and responsibility, make the information construction as the support, and strengthen the information collection in breadth and depth, to realize the scientific monitoring and reasonable prediction analysis tax source management target.