Research On Tax Collection And Management Of Key Tax Source Enterprises In Inner Mongolia

All the time,With the development of Inner Mongolia economic and social progress,The local taxation department has continuously deepened the reform of tax collection management work,and comprehensively raise the quality and efficiency of tax collection and administration of key tax sources,to advance the development of tax collection and administration.It is an important foundation for the sustained and steady growth of local tax revenue in the whole district,it is also a strong measure to promote the modernization of the tax governance capacity and system in Inner Mongolia.In this setting,this paper is based on the method of literature analysis,fieldsurvey,comparative study,and summarize.The thesis is to discuss the research from the relevant theories of tax collection and administration of the key tax source enterprises in Inner Mongolia.This article begins with the introduction section as the beginning of the whole article,from two aspects of theory and practice respectively to discuss the significance of topic selection,through the domestic and foreign related research to get literature summary,refers to the specific direction and breakthrough point of this research,then analyze the innovation and shortcoming exist in this paper.From Part 1 to part 5 is the main part of the study,by combing the key sources of business tax collection and management basic theory,expounds the relevant theoretical basic of public management as the support theory of the research.This paper is to introduce the characteristics and tax condition of the key tax source enterprises in Inner Mongolia,and summarizes the present situation of the tax collection and management as well as the problems existing in the administration.It also borrows the experience of tax management from the western developed countries,from improving the collection and administration law system,optimizing the collection process,recombine responsibility for functionan department,strengthen the information construction,strengthening supervision and management mechanism,formation of comprehensive treatment of tax administration,all six aspects is put forward in order to adapt the entire key tax sources enterprise countermeasures and Suggestions.