The Establishment And Implementation Of Basic Tax Revenue Plan

The plan of the tax revenue is the important component of the national budget, It is all staff member's working objectives of the struggle during a specified period of time of tax revenue, Formulation and execution work that the tax revenue plans are indispensable important components in the tax management. To improve the goals of meeting the socialist market economy of our country and need of the new property tax system, giving full play to the role of function that the tax revenue plans and improve planning work level of the tax revenue, We need to plan to carry on constant exploration and make corresponding adjustment to the tax revenue in time. Combining the authors for many years the tax revenue at the basic level, this article has carried on the detailed analysis on the questions that the tax revenue plans at the basic level in establishment and implementation. The article is divided into five parts:Part one Concept, content and function of the tax revenue plans have been explained. Combine the duty that the tax revenue at the basic level plans, this part has provided the importance of the planning work of tax revenue at the basic level.Part two This part at first questions the plans to be worked out to the tax revenue at the basic level from procedure, method to the plan, then further announces the existing working-out problems to the tax revenue plan from the plan of the tax revenue and basic principle of the tax revenue, the relation between tax revenue plans and economic, the tax revenue plans, the examine with the tax work and two kinds of ubiquitous tax revenues at the basic level.Part three The part analyzes on the problems that the tax revenue plans to be carried out at the basic level. The author announces several kinds of common adjustment methods of planning quantity performed to the tax revenue, then the single data source, insufficient depth and broadness while carrying on the plans at the basic level are all described here.Part four Predicting from the key source of tax revenue at basic level and starting with management at first, this part firstly analyzes on the monitoring problems of the key source of tax revenue at basic level, further describes the key source from the examination way, the collection method of the key source of tax revenue and information sharing. Finally the management of key source of tax revenue which is unsuitable to the monitoring requirements explains the questions.Part five The author has put forward six suggestions to improve the planning work of tax revenue at the basic level, i.e.: Adhere to correct tax revenue guidelines; Make the scientific plan preparing method; Implement the reasonable tax revenue working system; Set up the effective monitoring system of tax revenue sources; Organize the keen-witted and capable tax revenue to count interconnected system personnel; Collect true economic tax revenue information.