Research On Tax Source Management Of Grassroots Taxation

As early as 1997, the State Administration of Taxation put forward "to the tax declaration and optimizing the service as the foundation, based on computer network, centralized collection, focusing on inspection" 30 word collection mode, and points out the direction for the reform of tax collection and management work.Therefore, the tax source management problem has been received to the tax departments concerned, research on tax source management experts, scholars, tax cadres are more and more, promote and greatly improved the development of revenue management in china. In fact, since the 1994 reform of the tax system, tax revenue Chinese maintained sustained, rapid growth. From the national tax revenue is extremely rate of growth.Although, with the development of economy, the tax source management is facing many new situations and new problems, has undergone major changes in the quantity and composition of the source of tax revenue, tax distribution field more and more widely, more and more complex structure of tax sources, sources of liquidity and hidden is more and more strong, difficult more and more tax source monitoring. These problems resulted in the loss of tax revenue collection and management reform, the weakening of the deep development of.The tax source management of local tax authorities has been a weak link in the work of tax collection. Many tax authorities over the years has been to the tax revenue work for the goal, the excessive emphasis on organizing revenue function, the neglect of the source of tax revenue, that is, the management and control of tax source, also has not established the investigation, analysis and prediction of the tax source management system. In addition, since the reform and opening up, China’s economic structure is always in a constant change of adjustment, based on the tax system is also in constant development and change process, not mature, stable, and make the management of tax source to based tax system cannot maintain long-term stability, not to mention the formation of sound, the sound of the tax source management system. Therefore, we must seize the tax source management the main weak links, to establish a comprehensive tax source monitoring system perfect, to continuously improve the efficiency of tax collection and management, to prevent the loss of tax revenue, but also to create a fair tax environment for taxpayers. In view of this, this paper mainly studies the problem of management of the State Tax Bureau tax optimization of Shuocheng District of Shuozhou city.This article first introduces the background and significance of the research topic at home and abroad, the status quo and research, research ideas and research methods, research framework and main contents.Secondly, this paper summarizes and analyzes the current situation of Shuozhou city new city IRS tax source management and the main problems. This part uses the current situation, problems, causes the research paradigm. Summary and analysis of the tax source management idea is backward; the tax source management process design is not reasonable; the informationization level is low, the tax source monitoring is not in place; the tax service level is not high four problems.Thirdly, the paper draws on the experience of domestic and foreign outstanding management of tax source. Sequentially introduces the management experience, America tax sources of revenue management experience in Hongkong, Shandong Province, Qingdao City, Shanghai City, Yangpu District tax source management experience in tax source management experience, and summarizes the experience to Shuozhou city moon city IRS tax source management enlightenment.In conclusion, this paper puts forward suggestions to optimize the management of tax source. In this part, the article put forward to further improve the tax source management mechanism, improve the tax service concept, strengthen tax administration process reengineering, information technology application to strengthen the management of Taxation four suggestions.