The Research On The Present Situation And Countermeasure About The Tax Source Management Of Hengyang City Local Taxation Bureau

Along with the Hengyang local tax scale growth, local tax source structure isbecoming more and more diversified and complicated. Local tax source managementdifficulty increases, how to grasp the sources of liquidity, break the sources ofconcealment, through collection and management loopholes, strengthen tax administration,and creat a fair tax environment tax is becoming an important part of the work. On thefoundation of years’ tax work experiences, through field investigation, the author aims todescribe the current status of Hengyang local tax source management and puts forwardsome relevant countermeasures to guide Hengyang local tax source management.First of all, through the first chapter elaborated the research background, presentproblems, summed up Chinese and foreign academic circles for the tax sourcemanagement research and the main theory. This study proposed the significance andinnovation.The second part is the second chapter and the third chapter, mainly explains thecurrent situation of Hengyang local tax source management, the existing problems and thereasons for the problems. The third chapter tells the tax policy," four in one " the internaloperation mechanism and information management. Tax policies includes taxadministrator system, census register management system and collection and managementquality evaluation system,to maintain the normal operation of the management of taxresources;" four in one " of the internal operating mechanism includes tax analysis, taxassessment, tax auditing, tax source monitoring, comprehensive governance,to provided aguarantee for cross-functional coordination in tax. The work hasfinally introduced theinformation tax management process. The third chapter on the basis of the discussion,pointed out that still exists what problem, and gives the reasons of these problemsincluding six aspects:the tax revenue, tax collection and management, tax planning, taxassessment, tax inspection and comprehensive governance.The third part is the fourth chapter and the summary., mainly on how to strengthentax administration. The fourth chapter presenting six countermeasures to strengthen taxadministration are: to carry out the tax administrator system, to promote tax informationconstruction, to perfect the tax source management quality evaluation mechanism, to forma " two-way " tax source management and control system to prevent and control the risk oftax, to explore the scientific tax source analysis methods, to strengthen the key tax sourcesclassification management specialization. The last part makes a summary.