Improvements On The Monitoring System Of Local Tax Source In Wuhan

Wuhan City as a sub-provincial city, Wuhan City should be better to monitor and promote management to monitor the degree of taxpayer compliance improve in the TRAS. there are some drawbacks and problems in monitoring. The existence of these problems, it should be, both management problems, but more institutional and mechanisms generated. TRAS is the source of revenue for supervision, management, regulation and control, the objective is to deepen the reform of the tax sources specialized requirements and improve an important manifestation of the modern tax administration functions. This article based on the theory of statistics, new institutional economics, applying comparative analysis and starting from the actual operation of the current the Wuhan local tax sources of revenue regulatory process, characteristics and shortcomings combined with the practical experience of the current international and domestic sources of revenue regulatory system, on the basis of in the comparison to draw on practical experience at home and abroad, giving countermeasures and suggestions for current local tax sources of revenue regulatory system of Wuhan. The main research results:1、By comparating study of knowledge, analyzed local tax departments of other provinces and cities in the TRAS good experience and existing problems and identify of the highlights of their experience, combined with the actual provided reasonable suggestions and opinions on the current situation in Wuhan and provided reasonable suggestions and opinions2、Using knowledge about statistical, analysis the data of investment and expenditure, and truthfully reflect some drawbacks and problems in the TRAS of Wuhan:(1) The land tax system of Wuhan City with the relevant departments of information are not timely sharing of, do not control sources of tax revenue from the source;(2) Lacking of solid basic knowledge of tax,high level of culture, strong level of computerlevel professional, it is the the biggest "bottleneck" of TRAS;(3) In the sources of revenue management, tax analysis is not comprehensive,and carefully, lacking of investigation and study of the deep-seated.3、For the results by analysis and comparison, combined with the management of Wuhan Municipal Local Taxation, the author puts forward some practical suggestions. The innovation of this paper lies in:(1) refining and analyzing web-based TRAS, and bringing the key functions of the availability of three stage network in TRAS into full play;(2) Fully analyzing the implementation of the "grasping the big, controlling the medium-sized, and coordinating the small" new sources of revenue specialization reform strategy;(3) As for the problem of the increase of annual local taxation households in Wuhan, statements of giving play to the role and responsibility of.non-governmental organizations are put forward.