A Research On Improper Household Tax Source Management Of Local Taxation Bureau In Yongzhou

With the quickening pace of social economy in recent years, a growing number oftaxpayers are emerging and their economic nature, operational methods andorganizational forms are experiencing diversification. In the meantime, problems suchas information asymmetry within taxpayers and tax authorities, the controversy offewer taxpayers more households and increasing difficulty in tax collection andadministration have become stark issues facing the tax department. Nowadays, thefocus of tax collection and administration is on the key tax sources, while theattention paid to the abnormal households is obviously neglected. The increase ofabnormal households has exerted hugely negative effects on our society, not onlycausing tax erosion but also disturbing the normal order of tax collection andadministration.This thesis chooses the tax sources management of abnormal household in LocalTaxation Bureau of Yongzhou city as research subject, mainly emphasizing on thecurrent existing problems. On the basis of analyzing the current conditions, this thesisreveals the problems existing in the tax sources management of abnormal householdand explores in depth the root of these problems. The author applies the relevanttheories about the tax sources management of abnormal household into the practicesand reaches the conclusion through extensive field investigation as followed: themanagement of abnormal households plays a very important role in the overall taxsource management, we need to improve the tax sources management of abnormalhousehold constantly, raise the taxpayers’ awareness of paying tax, intensify the taxcollection and management and improve the quality of tax levy in order to ensuresustained and sound development of the economy.Finally, the thesis incorporates the advanced foreign experiences and analyses theactual conditions to make feasible suggestions about how to intensify the tax sourcesmanagement of abnormal household as followed. Firstly, we should utilize the currenttax management sources, in conjunction with the legal methods to stimulate theconstruction of information sharing platform. Secondly, we should improve theinternal appraisal system and external mechanism of rewards and punishments,especially cultivating the service consciousness of the tax personnel and theconsciousness of rate paying of taxpayers. Thirdly, we should refine the tax sources management of abnormal household and expand the scope of recognition. Fourthly,we should diversify the management methods in an attempt to curb the generation andincrease of the abnormal households at the source.