Research On The Primary State Tax Sources Of Revenue Management

Tax source management,on which tax administration and taxation by law are based,is a significant determinant of taxation level.In recent years,with the rapid development of economy and the increasing number of taxpayers,the information asymmetry between the two sides has been more serious,and the difficulty of tax source management has been increasing.How to construct an effective tax source management of the tax source at the grassroots level and solve the problem of runaway tax source control,is the top priority of the current tax collection administration.The research on tax source management in this paper mainly uses three methods,literature analysis,comparative study and questionaire survey.The research in this paper is based on the analysis of tax source management theory.From the perspective of the public finance theory,the information asymmetry theory and the tax compliance theory,taking the internal revenue service of Q city as the research object,and it's management status were summarized,analyze the problems and causes of tax source management.Finally,on the basis of this,the author puts forward some countermeasures to optimize the primary sources of revenue management.For example,we should establish a scientific tax view based on the law and improve the social comprehensive tax system based on the tax credit rating.In order to play a certain role in enlightening bureau of Q City primary tax system to improve the quality and efficiency of tax collection,reducing tax costs and revelation risks of the target.