A Study On Problems And Solutions Of Planned Tax Revenue Management In Grass-root Organs Of S.A.T.

In recent years, with the rapid growth of tax revenue, the taxpayers’awareness of their right in our country has grown higher. Almost the issue of every tax policy can cause the buzz of the whole society. It is undeniable that the surge of tax revenue has ensured the steady growth of fiscal revenue at all levels and played an important role in improving the quality of public life, as well as made great contribution to our economic construction. However, it is believed by many people that the rapid growth of our tax revenue is evidently lack in enough economic fundamental support. Besides, the long-term mandatory planned tax revenue management method adopted in our country is also hard to be adapted to the new situation of our national economy which has had steady growth, optimized structure, improved quality and better life of the people.For the moment, it is hard for the planned tax revenue management mode which relies on base plus growth to be adapted to the revenue organizing in the current economic system. Besides, the mode has gradually restricted the whole tax administration. To meet the requirement of scientific financial management and the legalization of tax administration, it is necessary to analyze the problems of the current planned tax revenue management and to explore the solutions and the methods of improvement. As far as the present situation of our planned tax revenue management is concerned, under the comprehensive influence of various factors, the plan of tax revenue is decomposed step by step and is ultimately executed mainly by the grass-root organs of S.A.T.. Therefore, taking the planned tax revenue management in the grass-root organs of S.A.T. as a breakthrough, and exploring the whole planned tax revenue management to avoid problems existing and to prevent possible problems is undoubtedly of profound theoretical and practical significance in reasonable decision of tax revenue scale, clarification of work direction, perfection of mechanism, organizing tax revenue and serving the social economy.In short, firstly, starting from the practice of planned tax revenue management, combining the practical experience in a grass-root organ of S.A.T, and affirming the necessity of the planned tax revenue management, this thesis takes the specific planned management of LW as a breakthrough, analyses the methodology, the principle of distribution, the process of execution and evaluation to discover the problems in the domestic planned management of tax revenue in the grass-root organs of S.A.T.. Secondly, the causes of these problems are analyzed in depth, such as the lack of legal system, fiscal pressure from the local government, the lagging information, and the division between the central and local power, etc. Finally, solutions are proposed to optimize the planned tax revenue management in the grass-root organs, with the hope that the latter can play even more positive role in the taxation reformation.