The Tax Outflow Estimation And Application In Tax Management

The tax revenue income is the main origin of financial revenue in all countries, and has the pivotal function to economical development, adjustment and assignment. In recent years, along with our country economy fast development, the tax revenue income grew quickly. While its proportion in GDP rose year by year, the tax revenue income has played a vital role in economy development and social justice. In the future, it might be further more important. Under the socialist market economy system, our country tax administration still followed the plan pattern now. We know that pursuing quantity growth often causes to receive "the excessive tax" or not to do with the tax. So, these situations have harmed the economical development indirectly. Therefore, exploring the method of our country tax quality management, changing the plan pattern in tax growth, establishing the tax quality system in which tax outflow as the core position, can not only promote the level in tax payment service and the tax management of the tax affairs organization, have the vital significance to advance tax revenue deference and guard the national tax law, but also promote the fair competition between the enterprises, the function of tax revenue macro adjustment and the improvement of socialist market economy system.With unifying the author in the tax affairs department many year employment history and based on the clear of tax capacity and tax revenue outflow theories, this article discussed the factors that affect our country tax capacity, including the economy, tax, policy, management and random. Then, from two aspects of the stochastic frontier analysis and micro-simulation model, this article elaborated the tax outflow estimate method, and attached the example demonstration and the analysis, then elaborated the positive meaning and application of tax outflow in guiding tax management direction, the improvement of tax payment service and the advancement of taxpayer behavior in obeying tax laws. Finally the article established the author’s proposition about building the system of tax quality management in which the tax outflow is the core position.