Problems And Countermeasures On Tax Source Management System For Local Tax Authorities

Tax source is the combination point of revenue management system theory and the tax management practice. Grasping and monitoring the tax sources can be beneficial to master the foundation of tax management. Tax fund management is the core of the tax administration, and involves all aspects of the tax administration. The study of tax source management has significant value, not only in theory, but also in practical aspect. Reasonable tax management system elements allow us to calculate the base of all kinds of taxes clearly and demonstrably, laying the foundation of tax source management. The management and research of tax source, in turn, provide the basis for further reform of tax structure and the adjustment of tax collecting. At the same time, reasonable tax management system helps to forecast macro tax capacity scientifically and accurately, and provides an objective basis for the evaluation of macro tax burden level. In fact, our tax actual income is often far from potential ability at present in the grassroots tax work due to insufficient tax source management, making a certain gap between actual macro tax burden level and the goal of the tax system. Developed tax source management research can enhance the control ability of monitoring tax source, reducing the tax revenue and the gap between the tax revenue and the taxable capacity, guaranteeing the implementation of the existing tax system, and establishing the evaluation of the objective standard of macro tax burden. In addition, the theory value of the tax source management still exhibits that it helps to implement needed and possible financial rules, handle the relationship between the tax revenue and economic development correctly, and promote the reform of the administrative system of government. In order to gain continuous and steady finance income and keep sustainable development of the local economy, the government should take into account the tax source’s size and attach importance to the training of the tax source. The practice significance of researching tax source management lies in, firstly, it helps to make the income planning more scientific and control tax by law. The local taxation organ work out and release traditional income plan using a base proportional growth method, which is strongly affected by the subjective factors, considering rarely about regional economic development and the increase or decrease of actual tax, resulting in inequality of each regional income task, which is easy to cause the insufficient tax in developed regions and excessive tax in poor areas, deviating from the principle of controlling tax by law. On the contrary, strengthening tax source management and understanding the basic number will help with the establishment of the tax plan objectively, making it in line with local conditions, which will help to carry out the principle of controlling tax by law. Secondly, it helps to improve our tax management level as soon as possible. Along with the arrival of the era of the new economy, the rapid development of information technology brings us more challenges in tax management. We should follow the situation, seize the source, take the necessary means of science and technology and strive to improve our ability of tax source management. Thirdly, it can administer the loss of tax revenues, and maintain the national benefit in tax. The tax erosion in current is serious, because of unclearness of tax source and lack of monitoring. Along with the market economy unceasing development, the loss of tax revenues will be more serious. Strengthening tax source management can find out the changes of taxation, analysis the tax source distribution in regions, industries, categories and taxpayer, thus seize the key work of tax administration, and adjust the goal of management, target to the implementation of the management, Jam the source of tax evasion and overcome the problem of income loss fundamentally. Lastly, it is helpful to reduce the tax cost and improve the administrative efficiency. Objective and fair evaluation of the collective ability of grassroots tax authority and the degree of their efforts can be obtained by developed tax source management, which will provide an objective basis for improve the allocation and management of tax funds, allocating limited resources rationally and Improve tax administrative efficiency.The framework and contents of this paper is composed of introduction and three principal parts:The reasons for selecting this topic and its and significance were discussed in the introduction. References about tax source management were summarized and research methods used in this paper were enumerated.In Chapter1, concept, characteristics, classification, theoretical basis and legal policy basis of tax source management were presented. Overall analysis and respectively analysis for different industry and enterprise on tax source structure were performed based on the analysis of tax source in Baotou and high-tech local taxation authorities.In Chapter2, performance and problem analysis of tax source management for the local tax authorities was performed. Such as tax source management system leave much to be desired; main structure of a single tax source; development lagging behind for tertiary industry; weakness in the foundation of subsequent tax source; the information scientific development level of tax source management needs to be improved etc.In Chapter3, countermeasures were discussed to improve tax source management of the local tax authorities, such as scientific strategy of "information technology in tax" specialization, meticulous management of tax source and assessment of the tax management measures, and so on. Discussions contained two aspects:the formation of a scientific management system; the formation of a sound, coordinating and efficient management system mechanism.Innovation of this paper is:on one hand, comprehensive understanding about tax source management was obtained after researching studies about tax source management of domestic and international tax experts, citing tax source management experience from western countries, and summarizing the development of China’s tax source management process. On the other hand, we pointed out the problems existing in the tax source management by data analysis on the structure of tax source, taking Baotou as an example. Furthermore, countermeasures of tax source management have been discussed through problem analysis combined with the local actual work. Ten initiatives and recommendations were proposed, including building a new model for tax source management; implementing classification and grading management for tax sources to achieve; the professional management of the key tax sources; deepening the reform of the tax administrator; implementing the tax risk management as well as optimizing the quality of tax source management service, implementing "information technology in tax" and so on. A sound, coordinating and efficient management system mechanism was supposed to be found, and contents of tax source management should be enriched. This paper may be helpful to the improvement and development of the existing tax source management system.