The Research On Enhancement Of Local Tax Source Management Of Baoding

At present, the local tax has maintained a sustainable growth with the process of informatization construction of tax collection and the continuously deepening of tax collection reform. However, as the society keeps developing and the economic structure keeps changing tremendously, the structure and types of tax source become more complicated and diversified, the trans-regional operation of real estate business for example, which make the tax source management more and more difficult. The weak links and tax fraud in tax source management and its measures which needed to be improved all lead to the loss of tax revenue. The further enhancement of tax source management provides the guarantee for the sustained and rapid growth of local tax revenue of Baoding city.This paper introduces the present situation and detailedly analyses the existing problems of tax source management. The main problems are low overall quality of cadres, low management level of key industries, formalized methods of tax assessment and the management of invoices. This paper discusses the reasons on both subjectively and odjectively and puts forward some feasible advise and measures. For example, environmental optimizing, cadres’ quality improving, training strengthening, management classifying, comprehensively tax management promoting and invoice use normalizing. With these measures above, the level of tax source management of this city may adapt to the rapid development of modern society better.