Study On The Key Tax Sources Management Of K Taxation

The key tax sources of project is an important and organizational method which arranges,manages,and checks on the tax activities,it belongs to the fundamental work of national financial income distribution.Therefore,the management of the key tax sources is one of the contents of a new round of tax reform in China,which is very important,and is conducive to build a perfect locality tax system,and handle the relationship between local and central finance well,enhance the local financial resources to ensure the fairness of the tax system.This paper uses the methods of literature,mathematical statistics,case analysis and other methods,takes the key tax source management of National Tax Bureau in K city as the object,analyzes the existing management status,management performance,management problems and causes,management measures etc in detail.Specifically,the paper firstly gives a brief summary of the research background and significance,and summarizes an overview of related research status domestic and abroad;Then the paper gives the related concepts and the theory of management of key tax sources combined with the literature research results;Next,the author takes the management of key tax sources in K city as the research object,evaluates the management effect of existing key tax sources by FAHP method,and then analyzes the existing problems of the management of key tax sources and the causes of these problems in detail.Finally,the strategies to reform and improve the key tax source management of National Tax Bureau in K city are proposed.Through the study of this paper,it can be seen that the key tax source management of National Tax Bureau in K city is good.However,there are also some problems,for example,the management structure of key tax sources is not reasonable,the existing information utilization of key tax sources is not sufficient,these problems are caused by insufficient coordination of the management of key tax sources,and the difficulty of the management and monitoring of key tax source etc..To solve this problem,the paper puts forward corresponding suggestions and measures in terms of strengthening information collection of the key tax sources,and focusing on the professional supervision of the key tax sources.