A Research On Problems And Countermeasures For Tax Plan Implementation In Z Department Of State Administration Of Taxation

Tax is an indispensable capital pillar supporting a country, and also an important fiscal source for a country. The primary responsibility of tax authorities is to levy taxes. In recent years, tax revenue of our country keeps an impressive year-on-year growth. To ensure the total tax amount, tax planning is an important part of taxation. And reaching the tax plan is of significance for a balanced national budget and fiscally well-functioning governance. However, there are different problems in tax plan implementation. For example, unscientific tax planning, data falsification, over-taxation or under-taxation in practice, manipulation of tax rebates schedule, etc.Taking Z Department of State Administration of Taxation as example, combined with the practical experience, the essay is to discuss the existing problems in tax plan implementation and the countermeasures. Chapter one, as introduction, states the importance of tax plan and the significance of tax plan implementation at grass-roots level, followed by the current situation of existing study. Chapter two introduces the current situation of tax plan implementation at grass-roots level, Z department is taken as example to explain the main body, process and rules of tax plan implementation. Chapter three describes the existing problems in implementing tax plan in Z department, while chapter four makes analysis of the reasons behind those problems. Chapter five introduces American experience on tax planning and chapter six explains the ways to improve it. In the end, Chapter seven makes brief conclusion of the whole essay.