Research On The Countermeasure Of Perfecting The Tax Source Management Of Land Tax System

In 1994, China’s tax authorities had a profound tax reform, the move to the development of our tax system and improve tax has played a very important role. In promoting this tax reform, China’s tax revenue has been substantial growth, especially the central tax achieved rapid development. But now the work of local tax collection, there are still a number of issues need to be improved, the foundation is weak, resulting in a loss of tax revenue problem still exists. Sources of revenue management is an important foundation for rent tax collection system, grasp sources of revenue management undoubtedly has important practical significance to improve the local tax collection and management infrastructure to improve the collection and management levels, and promote local social and economic development.The purpose of this study was to systematically combing through local tax sources of revenue management theory, a comprehensive understanding of its basic management theory. On the basis of summarizing the grassroots local tax authorities for sources of revenue management problems in practice, analyze the reasons for the existing problems. Further sources of revenue management at home and abroad learn from the advanced experience of working in, combined with my practical work experience, local tax revenue sources from multiple angles grassroots administration system, models, methods, and construction personnel to explore and improve strategies and suggestions. Thus providing useful information and reference to build a scientific and rational land tax sources of revenue management system structure, improve the management level of tax sources, and promote economic development in the region.The study, divided into the following four parts:The first part of this study for the research background, significance are described. Further research in the field of research for the status quo at home and abroad are introduced, clear ideas of this study; on the basis of research methods and introduces the main innovation of this paper.The second part is the theory of local tax sources of revenue management system are outlined. The main land tax system for this study, and other sources of revenue management concepts to define a clear scope of the study. Basis of relevant theories and elaborate sources of revenue management, provide a theoretical basis for the study.The third part of the analysis using the case method, combined with the reality of Xi’an Hi-tech Zone land tax sources of revenue management system, introduced its sources of revenue management of the overall situation, discuss existing problems, analyze the causes of their problems. On this basis, drawing on the work of the current domestic and foreign sources of revenue management advanced experience in practical work experience combined with my proposed land tax revenue sources from multiple angles grassroots administration system, models, methods, and personnel to improve the construction of grassroots organizations to strengthen local tax revenue sources Management countermeasures and suggestions.The fourth part of this study are summarized and future research directions in the field.