A Study On Tax Source Management Problem In The Sight Of Harmonious Tax System

At this stage, according to China's national conditions, in order to build a well-off society and create a new situation of the cause of socialism with Chinese characteristics, Chinese Communist Party advocates an important task: building a harmonious society. Chairman Hu pointed out: The socialist harmonious society we want to build should be: democracy and rule by law,fairness and justice,honesty and friendliness,vibrant,stable and orderly,harmonious coexistence between people and society. Tax is an important component of the country's economic system and an important means of macro-control, only the harmonious taxes can play a positive role in promoting the building of a harmonious socialist society.To play the role of taxation, improve the quality and standard of tax, our carried out the innovation: from the concept of "designated administrator, heavy levy and light management, passive levy" to "On the base of Tax Returns and optimizing service, rely on computer network, centralized levy,key points check". But with the constant deepening of the tax innovation, "poor management,dilute responsibility " in tax management led to ineffective monitoring of tax sources,bottom account innumerable,levy and management missing, and these problems have become increasingly prominent. These problems have become a fetter to tax affairs institution for governing tax legally,building a harmonious development between economic and tax. For this reason, the author began with the definition between tax resource and tax resource management concept, caught the problems in tax management, use the "information unsymmetrical theory" for research, advocate relevant policy recommendations about tax resource management.This article divides into four parts: The first part defined tax resource and tax resource management from the view of the harmonious tax, introduced domestic and foreign research results and advanced experience about tax resource management since 1980s, has analyzed the tax source management theory basis, elaborated the tax source management vital significance; The second part research the relationship between tax source scale and the national economy GDP from the "economy decided the tax" theory, establishes the two ones' linear return model, take the data in 1994-2005 for analysis, provided the science method for forecasting the tax resource according to macro economy; The third part analyzed the problems and reasons in tax resource management from five aspects: the concept,model,system,method and environment of tax source management; The fourth part according to the present situation and actual of tax source management in our country, proposed the policy suggestion about improving the tax source management: setting up innovation opinion of tax source management,building the entire process forecasting and monitoring system of tax source,building the omni-directional information network of tax source management,building the refined tax source management model.The innovation of this article: First, the introduction of "information unsymmetrical theory", provided new methods for analyzing the existing problems in tax resource management; Second, focused the important and practical issues in levy works, proposed putting tax resource management forward and strengthen tax resource management before declaration, proposed the policy suggestion about improving the tax source management according to the actual situation; Third, this paper use the quantitative analysis methods to establish tax and economic regression model, and take actual data as proof; Fourth, the proposal is realistic and feasible. Analyzing the existing problem in actual work from the different aspects of the tax resource management, and proposing the suggestion of taking information and refined management as support and maintenance, which is great realistic significance and practical.