Meticulous Management Of Guangzhou City, The Irs Tax Sources

As the situation continuously develops, revenue sources' characteristics of multiformity, fluidity and concealment become more and more obvious, and this makes it harder for tax authority to manage revenue sources. At present, revenue source management system is still imperfect, and the capability of management doesn't keep up with the developing requirement of the revenue situation. World Bank and International Monetary Fund said that China's total tax collection rate was about 70%, which meant a severe drain of revenue sources. Revenue source management is the core and most principal link of tax collection. Accordingly, it has become a hotspot to understand the connotation and content of revenue source management, and find out the way to strengthen the management.Recently, State Taxation Administration has brought forward that we should put management with scientification, precision and refinery in practice, so as to completely enhance the quality and efficiency of tax collection. Nowadays, the most urgent problem for tax authority to solve is how to break the bottle-neck of actualizing precise and refined management, and thoroughly enhance the level of revenue source management.This essay introduces the basic theory of revenue source management from such aspects as its definition, content, significance, approaches to achieve, organization system, etc.. Furthermore, this essay which takes a review of the achievement of the present pattern of revenue source management, analyzes the main problems caused by the present pattern according to Guangzhou's reality, and besides puts forward that we should advance scientific, precise and refined management, and improve the management by preventing careless mistakes, so as to block the loopholes within the management.First, this essay makes systemic research on the basic theory of precise and refined management. According to the principle of refined management, revenue source management roots in enterprise management, which helps people apprehend revenue source management in-depth and put the theory into practice.Second, this essay probes into revenue source management. Starting with the conception of the management, it gives a conclusion of the connotation, function and principle of the management, and expounds its application in the fields of taxation organization, procedure of tax collection, supervision of revenue source, and improvement of taxation system.Third, this essay brings forward operable methods and approaches to building up the framework, procedure, feedback system and tax collector supervisory system of revenue source management, which is innovative and applicative.