Distortion Control Theory-based Tax Administration

The word "control" come from ancient Greek language, its original meaning is the skill to steer ship, the skill to steer, also indicate management art in people. The thought of the control theory has a long history, but until the publication of "Cybernetics" which was written by an American mathematician, Norbert Wiener, in forties of the 20th century, that mark the formal born of the control theory. The control theory grows vigorously, permeate through each field of the human activity rapidly with its strong vitality, it have exerted an extremely extensive and deep influence to scientific research, work, economic management, social life and the practice knowledge of people.Management is to realize the set objective of organization, carry on effectively combination of organization resources. Control is the course to carry on the deviations of following, comparing, and analysis the difference of result and set objective constantly, further, carry on revising action, to realize the management activity and the goal. That is to say the technology to correct distorted. There is control where there is management, control run through all rings of management. The goal of tax jurisdiction is to guarantee the taxpayer pays taxes in accordance with the law better, the tax authority must follow the taxpayer's behavior, organize the management activity of the tax revenue pointedly, to realize the control of distorted comply of tax law. With the development and change of the society politics, economy, engineering level and tax system, the traditional tax collection and management is more difficult to guarantee the realization of the management objectives. The revenue department faces the urgent management innovation pressure day by day.The subject matter of tax jurisdiction is the lack of the perfection mechanism for controlling management objective and the course distorted at present in our country. It was shown as, business standard does not unify, business procedure not smooth," neglect management and lack responsibility", very weak in controlling the source of tax revenue and organization towering etc. Under the great environments of the high-speed development of science and technology together with market economy, we need to break through bureaucrat's idea, examine the management system of the whole tax revenue fundamentally, centre on the management objective firmly, implement the rebuild strategy of business procedure, and thus make the tax system radiate brand-new vigor. The control theory has undoubtedly offered the solid theory foundation for management innovation of the tax revenue.This thesis proceeds from the angle of control theory, introduce the basic principle of the control system, propose the frame model of the control system of tax jurisdiction , and analyzed the distorted problem existing in present tax jurisdiction, utilize the basic thought of the control theory , through the recombination of business procedure and the recombination of organization, carry on thinking and discussion on setting up the closing ring controlling mechanism to correct management distorted effectively.This thesis is divided into 3 parts altogether:First part: The basic principle of the control theory and its transplantation to the administrative system of the tax revenue. Explain the basic principle of the control theory, carry on feasibility analysis on the application of the control theory in the management activity of the tax revenue, and propose the frame model of the control system of tax jurisdiction.Second part: Research on the distorted problem existing in tax jurisdiction. Draw support from the frame model of the control system of tax jurisdiction, analyze the distorted problem of every ring of administrative system of the taxrevenue, drawing the conclusion--present tax jurisdiction lacks the mechanismto control distort. The third part: Realization way of the distorted problem of management control of the tax revenue. I probe into tax jurisdiction idea innovating, management of source of tax revenue, recombination of business procedure and organization structure, also standardized and information-based question of management. Study the realization way to control the distorted problem of tax jurisdiction.