The Study On The Situation And Countermeasures Of Local Tax Social Synthetic Tax Administration

Socio-economic environment is increasingly complex and tax administration isbecoming increasingly difficult, the traditional ways to tax administration of local taxdepartment are facing tremendous pressure in these circumstances. Some problems such asweak tax source monitoring, the tax administration means lag and the poor tax-relatedinformation have become increasingly prominent. Only rely on their own strengthen, theoutstanding contradictions in the tax administration can’t be solved effectively. In order tominimize the loss of tax revenue and ensure the local fiscal revenue steady growth, the taxdepartment need change the tax concept of governance fundamentally; fully mobilize thelinkage enthusiasm of local tax authorities and relevant local government departments.This paper start illustrated content from research background, purpose, significance andthe research situation at home and abroad. The writer determined research methods and basicresearch framework based research purpose. The main research work covers the followingaspects:(1) The theoretical analysis of social synthetic tax administration on local taxation.Based on the analysis of the existing related research results about social synthetic taxadministration, this paper explained the basic connotation, done the theoretical analysis withmanagement theory, information asymmetry theory and system theory， discussed thenecessity and feasibility of social synthetic tax administration on local taxation deeply, to laythe theoretical foundation of this paper.(2) The present situation and problems of socialsynthetic tax administration on local taxation. Based on the author’s years work experience intaxation and on-the-spot investigation, this paper expound the thought, measure and recentsuccess of social synthetic tax administration on local taxation in YanLing County firstly,analysised the problems and the reasons from some aspects, to lay the practice foundation ofthis paper.(3) The principles and suggestions to social synthetic tax administration on localtaxation. Based on the analysis of advanced experience about synthetic tax administration athome and abroad, aim at the present situation and problems of social synthetic taxadministration on local taxation in YanLing County, this paper put forward five basicprinciples that must comply to, and analysised the effective countermeasures to promot theprogress of social synthetic tax administration. This paper designed to strengthen the local taxadministration, optimize the taxation environment and provide theoretical support for the deepdevelopment of the local tax social synthetic tax administration mode.