Local Tax Management Research Of Shandong Province

Tax source management is forced by tax department to do tax monitoring, tax collec tion, and tax audition. The tax source management covers the whole process of revenue management, has great influence on making the tax work effect. Tax administration in re cent years is more scientific, accurate and precise, tax management and tax source analys is work has caused the attention of local tax authorities, especially Local Taxation Burea u, local tax income have great influence on local economy.Ever since 21 st century, great changes have taken place in Penglai, which have influ enced the development of tax. At the same time, the development of tax has influenced e conomy. Tax source is the origin of tax, but not all the tax can go into the Treasury. Only if all the management work has been done and close to make tax as much as possible int o tax. Since 1994, state tax and local tax have taken part and local tax maintain perfect ta x task for years. However, tax evasion is still outlaw, which shows only the old tax mana gement is not enough. The overall state, potential ability of sources need to focus on tax r esource investigation and analysis as new normality, new concerns. Problems can be sho wn in time to find correct way and better to serve the people for the development of local economy due diligence. The author analyses the relations between economy developmen t and local tax in two aspects by scientific investigation and analysis methods, taking actu al economy in Penglai and local tax from 2006 to 2013. And put forward some problems in the process of dialectial development between Penglai economy development and loca l tax, and the corresponding measures.There are four parts:Introduction: systematically introduce the causes and significance of the topic select ion, dialectical relationship between local tax and economy development, reference book s of tax resource analyse, management, overall research frame of the thesis, and the resea rch methods and innovations.Definitions: definitions, specific content of tax source analysis, methods and princip les of tax analysis. This part is the foundation of data analysis, theoretical basis and soluti on of the problem.Analysis of reality of local economy, Penglai as a case study: analyze the dialectical relationship between local tax and economic development, making full use of tax elastici ty coefficient, the actual data, tax rate; make fine comparison by a large number of actual data of industry and taxes; identify questions and show the pave the way for solving the problems.Solutions: based on the real working experience in Penglai local tax bureau, put for ward appropriate recommendations on tax source monitoring, collection and managemen t, assessment. Explore the source of tax resource, enhance the professional tax administra tion, and promote the economy and sustainable development of local tax.Innovation: first, make full use of the theoretical research of scholars both at home a nd abroad, analyse and summarize economic development and local tax in macro and mi cro levels by actual data and living examples; second, advanced tax managing methods a nd examples and ways of Penglai local taxation bureau for years, put forward the tax sour ce management method of local advantage.