Study On The Problems And Countermeasures Of Supervision And Administration Of Local Tax Sources In TZ City

Taxation is a way by which the state,by virtue of public power,formulates relevant tax laws and the state participates in the distribution of national income and forcibly obtains the fiscal revenue.Due to the characteristics of mandatory,unpaid and fixed-income tax revenue,tax revenue has become the most important national revenue,but also the most stable sources of revenue.From the perspective of modem social governance,it embodies a special distribution of state and national interests in the distribution of social benefits.At the same time,taxes also play a key role in regulating the distribution of social wealth and are "regulators1,of social wealth.The tax department naturally undertakes the sacred mission of "collecting tax for the benefit of the people,for the benefit of the country,,but the "to replace the business tax with a value-added tax,[a standing meeting of the State Council held on March 18,2016 decided that starting from May 1,2016,China will After the Pilot Reform Camp was put into full swing,the construction industry,real estate industry,finance industry and daily life service industry were all included in the experinental camp.Since then,business tax has been introduced into the historical arena.]After that,How to deal effectively with the new challenges of tax source regulation has become the primary challenge for TZ prefectural tax departments.This article follows from the theory to the actual,jfrom the special to the general,from the abstraction to the concrete research principle,uses the informationization principle,levies the basic tax theory of the information asymmetry and tax compliance,draws on the domestic and foreign excellent tax source supervisory experience,Local tax departments currently lack of supervision of tax sources,combing the TZ local tax in the tax source supervision of some outstanding problems,combined with the specific practices of relevant units and their own work experience,put forward some proposals to solve the tax regulatory problems,focus:ing on strengthening the information Construction,improve the credit system,to create a good tax environment,and so a series of practical and feasible means of operation.