Research On Supervision Of Key Tax Resources Of Heilongjiang Local Tax

As heilongjiang province local tax revenue increased steadily year by year, the Heilongjiang provincial government financial demand is also increasing, the increase of local tax revenue has become the key factor to solve the financial demand. At the same time, according to the two eight principles, the main local tax revenue is the key part of the source of tax revenue, therefore, strengthen the supervision of key tax sources has become the Heilongjiang province local tax system, which is the core task. Implementation of key sources of effective supervision of the local tax revenue can accelerate the growth rate of Heilongjiang Province, enhance the quality of tax revenue.This research mainly based on the relevant theoretical knowledge of the key tax sources and key tax sources in the heilongjiang province local tax basic situation, adopt the method of data analysis, summarized the existing problems in the process of key tax source supervision of heilongjiang province, such as:tax collection and administration system still needs to be perfect, the key tax sources poor regulation improvement, tax analysis, management personnel quality is yet to be improve, key tax source supervision information means still need to improve, the key tax source supervision content is not comprehensive, etc. At the same time, the paper according to the actual situation of local key tax source supervision in heilongjiang province, puts forward the corresponding countermeasures and Suggestions, such as:perfecting tax collection and administration system, stepping up efforts in supervising the key tax sources, establishing scientific tax analysis system, the training of specialists in the field of key tax source supervision team, accelerate the informatization process in the key tax source supervision, strengthening the key tax sources of comprehensive regulation and strengthen the key tax sources of information collection, etc., so as to better achieve sustainable local tax revenue growth of heilongjiang province.Through theoretical research at home and abroad, this study analyzes construction enterprise case in heilongjiang province, the study of the local key tax source supervision, the conclusion has a certain theoretical and practical significance. On the one hand, combined with the actual situation to explore the regulation of key tax sources in heilongjiang province present situation, proposes the corresponding countermeasures and suggestions, enrich the local key tax source supervision theory; on the other hand, research on the regulation of Heilongjiang province key sources of tax, help to improve the Heilongjiang province local financial revenue, but also has a positive significance development of the local economy.