A Study On Perfecting The Monitoring Of Revenue Source In China

Monitoring source of revenue refers to a series of taxation administration activities. In particular, the tax organ, according to taxation-relevant laws and regulations, surveillances, manages and traces the source of revenue and; analyzes and predicts the tendency of the evolution and diversification of revenue source; and effectively prevents taxation from leaking in a systematic, canonical and modern way. The monitoring of revenue source is the foundation of tax levying and management, and runs through the whole process of tax management. It is required to enhance the monitoring of revenue source so as to scientize and modernize tax levy and management, and to construct a model of levy and management with multiple declaration, centralized collection, classified management and priority check. With the development of socialist market economy and the approaching information era, the distribution of revenue source becomes wider and wider, and its mobility and invisibility is more and more evident, so the issue of monitoring of revenue source appears more and more important. However, because the revenue resource-dependent economic base and social environment keeps changing time to time, the mobility and variability of revenue source are greatly reinforced, which results in the difficulty of monitoring revenue source to some extend. Therefore, one major task for all revenue departments is how to successfully carry out the monitoring of revenue source in the new phase. In this dissertation, the existing issues about the monitoring of revenue source in China have been analyzed, and a lot of suggestion to perfect the monitoring has been proposed with respect to international experience.