| Tax Source Management, on which Tax Collection and Management are based, is a significant determinant of the growth of Tax Revenue. With the developing of economic and informatiion technology, tax adminstration is harder than before ,which leads the position and role of Tax Source Management more and more important of china's taxation. But ignoring of Tax Source Management,defects of taxation and bad social environment of taxing are existing in a long time, so it's hard to build an operation guiding in practical working. Meanwhile, the ideological cognition and fundmental research of Tax Source Management has defects yet. In china , Grass-roots Tax Department , which facing the tax payer straitly, is the most important and final link of Tax Source Management, although it is the most difficult link. At the bottom of administrative system, Grass-roots Tax Department has limitted authority but weighty responsibility and little developing space. All those lesd it hard to manage the tax source. Therefore, finding the problems of tax source management and researching efficient solutin on the sight of Grass-roots Tax Department have practical significance.Basing the definition and theories of Tax Souce Management, this paper summarizes the history of China's Tax Source Management and concludes some kinds of methods to it. On this basis, the author pickes up the city C as a sample, which is a center of technology,business,finance and transport in Southwest China. The complicated Structures of tax payer in city C brings greast pressure to its Grass-roots Tax Derartment-the State Administration of Taxation(SAT), so, the paper describes this situation roundly and detailedly. Being limitted by the authority of the taxation bureau to city C, the author reseaches which reasones leads the practical worki harding on Tax Source Manegmet, and how to improve thoes situationes. At the last ,the author puts forward his own concrete solving methods on the Tax Source Management of the SAT of city C. |
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