Study On The New Tax Supervisor System At The Revenue Of Lianhu District Of Xi'an

Although tax is considered to root in GDP, tax source management, which helps to reduce tax erosion, has been taken by many experts as the attributor of the exceeding of tax growth rate over economic growth rate, in recent years. Tax source management, on which tax administration and taxation by law are based, is a significant determinant of taxation level. Under the actual taxation mode of"centralizing levy, investigating and inspecting tax, strengthening tax administration on the basis of declaration for tax payment as well as service improvement and relying on computer network", it is important for the taxation organs at various levels to carry out tax source management scientifically and precisely.By referring to the research methods of economics, statistics and management, this paper analyzes the problems encountered by the Revenue of Lianhu District of Xi'an in tax source management, from the aspects of economic and tax structures, quality of tax source and efforts on taxation. The actual system of tax supervisors is found to have its own disadvantages, while the new one, whose connotation, tasks and principle are expounded in the paper, endows tax supervisors with six main functions, i.e. analysis of taxation, tax evaluation, household register management, classification management, management of invoice, and tax payment service. Moreover, the job specification for tax supervisors is established in this paper, in reference to Thaler's Scientific Management. Meanwhile, in order to guarantee the effective implementation of the system, we propose to establish an exercisable performance assessing system for tax supervisors, which consists of assessing principle, assessing contents, assessing standard, implementation of assessment, and assessment remedy.The empirical study of the Revenue of Lianhu District of Xi'an shows that the new system of tax supervisors contributes to the promotion of tax payment rate and the full development of the functions of taxation, such as centralization of revenue, economic regulation and regulation of distribution. Under the contemporary condition of China's taxation mode of unified collection, the research results are of extensive applied importance. They are helpful in establishing systems of tax supervisors for revenues, and promoting China's overall level of tax source management by comparison of quality of tax source management between different regions and narrowing down the gap.