Research On Existing Problems And Countermeasures In Tax Source Management Of Guangling District Taxation Bureau

Managing sources is the foundation of the tax collection and management.The work of managing sources will seriously affect bad behind the other links in the normal steadily.Managing sources largely also embodies the entire tax management level.Based on Yangzhou Guangling district tax bureau's tax source management status as the starting point,the article hopes to guide the local management practice to tax sources theory,reduce the cost and improve the efficiency of the local tax work,bring tax management theory and practice double development.This paper begins with the introduction of the purpose and significance of the study,and analyses the current research status of tax source management at home and abroad.Then This paper takes the theory of information asymmetry,tax compliance theory and tax risk theory as the theoretical basis,and starts from he basic concept of tax source management,the origin of development,the main principles and other related concepts.In this paper,I analyse the current situation of tax source management in Guangling district tax bureau and point out the existing problems in the management of the tax source of Guangling district tax bureau,such as:the professional management of tax source is not in place,tax analysis is simple,the tax source monitoring is not comprehensive and effective,the method of assessment of tax source management is not perfect,tax assessment needs to be improved,etc.Through the above analysis and lessons drawn from the successful experience and advanced practice of foreign tax management,the paper put forward countermeasures to improve the management level of tax sources of the GuangLing.Mainly included strengthening post training and Building expert teams,construct new tax source management mode,raise the level of tax source analysis,innovative tax source monitoring mode,strengthen the tax inspection of illegal behavior,raise the level of tax service,establish and improve the performance appraisal mechanism.