| There is no doubt that the formation and standards of tax sources are depended on the economic development. However, tax sources cannot be equated with tax revenue. The potential tax revenue in tax sources could be realized only by the tax administration. The difference between tax revenue and tax sources is the tax evasion.Then how to decrease the tax evasion is always the main duty of the tax administration. Nowadays, our tax revenue is increasing fast, and the speed of tax revenue’s development runs faster than that of economic development. But the revenue department is facing more and more difficult works, the management of the tax sources is not very scientific.In this case, State Administration of Taxation claimed that the management of the tax sources needed to be more scientific, finely and specialization, the tax authorities at various levels need to put the management of the tax sources on an important place.The tax authority in this investigation did well in the management of the tax sources and ensured the steady increase of the tax sources, so that they fulfill the urban district’s task. However, there are still some problems in this tax authority.In general, the research consists of several sections as follows:The first part is a general overview of the economic status quo of this area, aiming to grasp the condition of financial resources from the angle of economic environment. Economic development is the main source of revenue, thus, the formation and scale of tax fund rests with the development degree of economic. Moreover, the coherence between the increase of revenue and the growth of regional economy is an essential criterion for testing the quality and efficiency of tax collection and administration. Consequently, the analysis of local economic development and industrial structure, grasping the potential sources of revenue context, can help detect and locate problems within administration of tax fund timely.The second part is the survey of administration system and method of the tax fund in this area, which grasps the level of its tax collection and administration and the reality of functioning. On the one hand, the survey expounds the revenue’s administration system of the tax fund in this area, according to priority of the system of tax administrators, tax registration, and the administration of invoices, books of credential and tax declaration. On the other hand, the administration approach of tax fund in this area, under the request of "34words revenue collection mode ", strengthens convergence and cooperation within all links of tax collection mode, and divides and manages the tax fund reasonably, increasing the supervision at the source, achieving a high-degree information sharing internally and externally, in order to promote the improvement of the efficiency and the mode of tax fund administration.The third part is the quality analysis of tax fund in this area in2011, based on the distribution of tax fund, the tax burden level, and the tax structure, which locates the problems exposed in the administration of tax fund, and tries to give an explanation. On the whole, the tax fund in this area is relatively stable, with steady pace of development and much space for growth. Meanwhile, there exposed some problems, including uneven distribution of tax fund, which makes the tax base vulnerable to the impact of macroeconomic policies; low level of macro tax burden, which limits local government functions’ playing; irrational tax structure, especially the industrial structure, which causes a risk of tax administration.To a certain degree, the management quality of revenue sources of district and county-level tax authorities can partly reflect the national capability of tax collection. From this paper, we hope that we can find the change of the tax sources to ensure that we can put forward some practical proposals to promote the tax revenue of this area and to provide some useful references about the management of the tax sources. |
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