Our Country City Tax Source Monitoring Research

The tax source supervision is our country tax revenue collection reforms in the process the product. The tax source monitoring is passes through the tax affairs to manage the entire process a foundation work, it is beginning and foundation which the collection reforms, completes to every year nation tax revenue duty has the pivotal function. The tax source monitoring is under the market economy condition in the tax revenue collection work an essential important foundation, and it is deciding the tax revenue collection quality of the work and the efficiency.Along with economic society fast development, our country urbanization level rapid enhancement since reform and open policy. Speeds up along with our country urbanization step, the urban economy scale and the proportion are enhancing gradually, occupies the absolute superiority in the national economic output. Adapts with this, the economical tax source acceleration is centralized to the city, on objective requests the centralized management resources, the tax administration center of gravity to the city shift, the tax administration resources to the city incline, uses fully the modern management technology, the management method and the management, gradually realizes the city tax source monitoring intensified management.Currently, our country economy is being placed in the key period that turns the track toward market economy from the planned economy, taxpayer start practice, cease operation, close up shop, reorganize, annexation, bankrupt the etc, the circumstance takes place continuously. Economic property of business enterprise, conduct the form, production scale and the allotment methods take place the variety continuously, various economic composition is especially public to make the economy just pass to change the system to become with share system for characteristic of hybrid economy, the tax source change will more multifarious, more vigorous and deeper. At the same time, the tax system of the country and advertise for to take care of although the mode has already establish, still not perfect, be continuously steal in circulate process tax, evade tax, cheat the tax etc. the serious interference and challenges of the illegal act. Because the revenue from tax that the revenue from tax source head without tax source that accurate control result in to lose control to cause breaks the law the behavior to pile up one after another. At the same time, the case that looks into faces in the aspects of carry out very difficult, this make the tax source supervise and control of importance deliver more outstanding. So, only strengthen the city tax source supervision, then can fight for the revenue from tax management work active, the valid control revenue from tax run off. Only strengthen the city tax source supervision, then can make advertise for to take care of the measure to attain prescribe medicine for specific ailment, then can make the revenue from tax mission build up at the solid and dependable foundation on, then can strengthen to organize the income to foresee sex, active and insure the stability of complete the income mission.This text is divided into three parts in addition to introduction:The first part is a theory of the city tax source supervision to explain, mainly elaborating the tax source supervision and supervising and control the system basic to constitute and circulate the meaning that process, the city tax source supervision with concept and condenses, the tax sources of the city tax source supervision.The second part is a problem of the our country city tax source supervision analytical, this text think, currently our the city tax source the supervision face of key problem include: The city tax source supervision difficulty enlarge; The current revenue from tax advertises for to take care of the mode not perfect; The information-based level that revenue from tax advertises for to take care of is lower; The tax source supervision troops character is not high; Pay tax the valuation not perfect lack with the tax source supervision with the support and the match of the related section.The third part is perfect I win the counter plan study that the city tax source supervises and control the system. This text mission, strengthen and improve the our country city tax source supervision should from following few aspects effort: The perfect revenue from tax tube member system; Strengthen and improve the foundation work of the city tax source supervision; Perfect pay tax the valuation; Value and strengthen the tax source to supervise and control the talented person's development; Build up the early-warning mechanism of revenue from tax; Pay tax the reputation system construction quickly; Strict control cash transactions; The establishment is sound to acculturate of protect the tax to help the tax network.