Key Sources Management Model

Economic decisions tax sources, management realized taxes. Sources of revenue management is the basic work of tax collection, tax administration mode directly affects the effectiveness of the tax administration, the relationship between the sources of revenue can be transformed into taxes, thereby affecting the state’s tax revenues. Under the traditional system of tax administration, key sources of revenue management is done by the tax administrator alone, which is usually the title of" pipe households", the focus is no independent sources of revenue management agencies, is difficult to achieve scientific management, fine. Often a " tax-related information collection misalignment-tax analysis floating on the surface-can not grasp the sources of revenue laws-Tax management can not remedy " cycle. Especially in the face of a very high level of corporate governance taxpayers, the tax administrator individuals are often weak, their capacity is insufficient to deal with complex situations sources of revenue, it is very passive, resulting in management in the laissez-faire state. Accompanied by profound changes in our economy and society, the total amount of tax sources exponentially growing sources of revenue management is becoming increasingly difficult, especially in the face of grassroots tax authorities levied information asymmetry and fewer people of both multi-family conflict, resulting in a tax administration costs high, low efficiency, high risk reality.Management is focused on key sources of business, industry revenue management activities for the basic object is the focus of the organization of tax revenue. The basic point is the key sources of accurate knowledge of the dynamic management of tax sources to understand the impact of changes in tax sources of revenue. Around this basic point, management is the basis of key sources of information collection, including basic information such as business registration tax sources, tax registration, land registration, housing registration, vehicle registration, etc.; basic form of tax sources report, including labor, computers, human-machine combination tax and other economic class report a variety of ways, such as financial accounting statements, taxable income statements, statements of product yield, real estate sales reports, etc.; advanced form of tax sources investigations, tax investigations, tax analysis, tax forecasting, early warning, and so tax. By focusing on sources of revenue management, able to determine local economic development trend analysis of the tax changes in factors provide valuable reference for tax collection and economic decision-making, organization of tax revenue to grasp the initiative. Therefore, the study of how to improve the management of key tax sources, tax authorities is placed in front of an important subject.Research ideas in this paper are:First, learn about the academic research on key sources of revenue management through professional journals, key sources of management theory to explain the basis of a brief case study describes the key sources of the country; secondly, combined with their actual work, analysis of H District Local Taxation Bureau existing sources of revenue management model focused on the success and shortcomings; Finally, combining the characteristics of the regional economy and the tax authorities grassroots reality, exploring key sources of improved management measures.The first part is an introduction, describes the research background, significance, research methods, research and other domestic status quo.The second part is the key sources of management theory interpretation, discusses the key sources of management and key sources of meaning and characteristics, analyzes the key sources of the scope and classification, as well as the theoretical basis of key sources of revenue management.The third part is the H District Local Taxation Bureau, for example, analysis of the operation of the key sources of H District Local Taxation Bureau model, certainly the current key sources of performance management model, pointing out the problems and analyze the causes of the problem.The fourth part is a combination of regional economic characteristics and the actual situation of the tax authorities, local conditions, from establishing risk management thinking, improve relevant management system, strengthen the application of information technology, a variety of measures to support the collection and management, organizational structure and staffing of the five aspects of proposed countermeasures explore appropriate tax authorities manage the actual grassroots key sources of management.The main content of this paper is the issue of China’s key sources of revenue management model, very fit our current sources of revenue management needs to be improved in the background, sources of revenue management system to promote change is significant. I mainly H District Local Taxation Bureau example empirical research, research management from the perspective of key sources of grass-roots tax authorities from establishing risk management thinking, improve the management system, strengthen information management applications, a variety of measures to support the collection and management, organizational structure and personnel five aspects of the configuration proposed countermeasures. This is the innovation of this paper.