Research On Information Resource Management System Of Tax Sources

Taxation is the main source of state revenue and an important tool of macroeconomic regulation and control. The realization of taxation functions depends on the management of tax sources. Current tax sources management situation in our country does not keep with the economic and social environment that is undergoing rapid development and changes. Serious loss of tax revenue affects the function of taxation. Enhancing control and management of tax sources by utilizing tax sources information has become a trend of development in domestic and international tax sources management.The reason why tax sources are out of control roots in the asymmetric information between tax authorities and taxpayers, so the very core of tax sources management is to minimize this asymmetry. Information resources management includes the activities of planning, budgeting, organizing, distributing, coordinating and controlling the information; it will improve the management efficiency of an organization through improving its capability to process internal and external information. The application of information resource management theory in tax sources management is therefore an effective way to alleviate the situation of information asymmetry, meet information requirements of tax sources management and hence reach the goal of tax sources management.The dissertation, applying information resource management theory and knowledge management theory and employing such methods as normative research and empirical research, researches and designs the tax sources information resource management system. Taking the tax sources information resource management activities as a process, it builds the dynamics of the various factors to transform the tax sources information input into the valuable information output, so that it can minimize the information asymmetries of two sides and meet the information needs of all levels of tax sources management. The main contents are: based on the different information needs of the operation, management and decision-making levels, through collecting, developing and utilizing the information of whole process to output the valuable tax sources information, in order to enhance the capacity and level of tax source management. And this article conducts the empirical study with the examples of National Taxation Bureau of Shandong and Tai'an Local Taxation Bureau, verifying the tax sources information resource management theory. At present, the State Administration of Taxation proposed the notion of "information manages tax", which coincides with some of the research results of this paper.The creative finding in this dissertation is: in order to solve the existing problems of China's tax sources management, according to development trend of the tax sources management, it redesigns and plans the tax sources management process from the perspective of information resources management, proposes tax sources information resources management theory, and builds tax sources information resources management system. And it applies knowledge management theory to tax sources management work, enriches and validates tax sources information resources management theory from practical angle. The research results of the paper will not only guide tax sources management systematically, ensure the realization of taxation functions and promote the achievement of the tax management objective that all that should be collected are collected; but also integrate government information resources, aid its economic decision-making process, and improve government administrative efficiency and the capability to manage information resources.