The Existing Problems And Solution Research Of Tax Source Monitoring Of South District Of Baoding City

The tax source monitoring refers to a series of tax administration are utlized according to the relevant laws and regulations by the tax authorities through the systematic, normative and modern methords. The aim is to moniter comprehensivly, administrate, track, and predict the changes and the development of tax source, and effectivly prevent the loss of tax revenue. It performs by professionally analysing the tax related information. The tax source monitoring which runs through the whole process of tax administration is the base of tax management. At present, there are still many phenomena of tax fraud in the actual tax management which cause the serious loss of tax although China’s tax revenue is growing faster. To strengthen the monitoring of tax source is an important content of tax legalization management, and is the inevitable requirements of the new situation development, and is also the base and an important guarantee to collect tax lawful and receivable. The tax monitoring has made some positive exploration to resolve the current contradiction of collect tax and pay tax, to raise the degree of tax compliance and to reduce the risk of law enforcement. The enhancement of tax sources monitoring should be placed in an important position, and it should be the focus of work of the tax authorities at various levels. Tax administration departments shall actively fulfill their tax collecting and regulatory functions and turn the existing tax source to the real tax by effectivly monitoring and administrating. Now, to analyse and research the state and the development of tax source monitoring has the extremely vital significance to the tax collection in the new period.According to the present situation of tax source monitoring of South District of Baoding City, this paper firstly studies the theoretical basis by the methods of statistical data analysis, comparison and discrimination analysis and literature research, then points out the existing problems in tax source monitoring, and finds out that the reason is the backward in methods and technique of tax source monitoring. After that, this paper discusses the reasons of existing problems and proposes the solution. The solution is to perfect the legal system, innovate the methods of tax source monitoring which are discussed in detail afterwards.