Try To Discuss The Tax Source Control Under Internet Environment

In information times, internet is the first tool that people select for the communion of information and has become a part of people life. How to standardize the net behavior related to tax, is an important problem that we will face in the tax source control. Tax source denotes the eventually economic source of tax revenue. Tax source control is the management for various tax bases control and the core and the foundation of the revenue collection and management, According to the different classified methods, the major content of tax source control includes: Key tax source control and not key tax source control, classified tax source control and mixed tax source control, elaborate management, " a household type" management and so on.Reinforcing tax source control by using internet has the important significances. Firstly, it is helpful to reduce the cost of tax revenue, it means that it can reduce the consumption of time and man power Secondly, it is helpful for tax authority to build a diligent and clean-fingered administration. Using Internet in tax source control has promoted the publicity of the related regulations of tax revenue and tax service . Between the relation of the supervision and be-supervised, the supervisor and be-supervised people can interchange by internet. Thirdly, it is helpful for monitoring the tax behavior of taxpayer in time. Fourthly, it is helpful for the information share between the departments, to prevent avoiding tax and the occurrence of the repetitious taxation. The tax source control used in internet mainly includes four aspects: the first one is the construction of the first to the third step of Golden Tax Project, the second one is the construction of the government portals of tax authority and the internal automation of official business, the third one is the conversion from general taxpayer point for a little net on report to the internet report, the fourth one is Chinese Tax Revenue Collection and Management System V2.0′s operation on line.The application of internet to reinforce tax source control of tax authority still drops behind the fast development of internet, now show the main reasons:...