Our Country Key Tax Source Supervision Present Situation And Countermeasure Research

Management of the tax sources is the basic work of tax collection, where key tax sources, as the main source of tax revenue, plays an extremely important role in tax collection. State Administration of Taxation carried out the supervision of key tax sources in the national tax system since1999. They identified the standards, the scope of supervision, management of content and methods, data sources, analysis applications of the key tax sources. They established appropriate database of supervision of key sources. Key tax sources influence on local economic development greatly, the changes of business situation of key tax sources enterprises have a direct impact on the local tax revenue, and the influence is continuous and steady.China has made clear the scope of key tax sources, through supervising database and managing of the key tax sources professionally. The key tax sources and general tax sources should be supervised the through classification and professional management eminently and emphatically. Currently, in China, there are a lot of questions in the supervision of key tax sources:the content of supervision is not comprehensive; the acquisition and verification of the tax sources data is difficult;the level of the informationized management is low;the quality of supervisory staff is inadequate. Measures must be implemented and questions must be solved.By the research on the regulation of key tax sources of the state tax office of Jilin province, this article analyses the regulatory status of key tax sources, and puts forward the suggestion for perfection. Through the professional supervision of tax sources and full use of information network technology information forecasting, collection and analysis, the regulatory reform and perfection of key tax sources establishes a specific and comprehensive data system to provide for accurate and effective reference of the supervision of key tax sources.The administration should establish and improve the centralized and professional management of the key tax sources enterprises with the help of modern technology. A system of key tax source supervision should be built basically on information management and office management supplemented by rigorous scientific supervision of key tax sources system and implements the informationizated and professional supervision of key tax sources. By increasing the level of tax administration staff and strengthening of the management of performance appraisal system, State Administration of Taxation can strengthen the effective supervision of key tax sources enterprises, predict reasonably, thus to maintain the state’s tax interests, promote the sustainable development of the national economy.