Study On Tax Source Management In China

Since 1999, China’s tax revenue growed year after year.In 2012, the tax revenue reached 11.074 trillion yuan.And an average annual growth rate reached 20%.The rate of revenue growth increased even more than the rate of economic growth for many year. The tax source management played an important role. Revenue management is an important part of tax administration,and it is the starting point of tax collection and management. With the trend of globalization, the integration of economic development, tax appears the characteristics of strong concealment, frequent fluidity, complex. Economic development puts forward new requirements for the management of tax source. In recent years, with the application of "Golden Tax Project" on-line and continuous improvement, our country has made significant achievements in tax source management. But also we should see that many weak links still exist in tax management and the tax loss is still serious. How to realize scientific, professional, information management of tax source, and minimize sources of revenue management loopholes, achieve the objectives stipulated in the law, establish an effective mechanism for taxpayers, create a fair, impartial competition environment of tax is the tax source management problems to be solved.The paper is divided into six chapters. In the first chapter, the introduction part elaborates the research background and significance, and introduces the theory of tax source management at home and abroad, and simply descriptes the research method and the innovation points and shortcomings. The second chapter discusses the connotation, the content and effect of tax source management, clarifies the principle we should adhere to on sources of tax revenue management. The three chapter analyzes the economic, cultural and institutional environment faced by the tax source management in China, discusses the existing problems and the causes in China’s tax sources management.The fourth chapter takes the large tax source-Shengli Oilfield management as an example combining the theory and practice,analyzes the environmental impact on tax revenue, the effect of changes in the tax system.It also tells how the tax sources management feasible countermeasures is used to achieve scientific, meticulous and professional management of Shengli Oilfield revenue sources. The fifth chapter summarizes the foreign tax source management experience and practice, provides the beneficial reference for the tax management of our country. From the tax source management practices of foreign management experience and Shengli Oilfield,the sixth chapter summarizes the basic conditions of perfect tax source management in our country and puts forward some specific countermeasures.