Study On Tax Planning And Tax Source Construction Of Villages And Towns

Tax planning for tax source construction has play a decisive role role. Source of revenue to the economy, while the income turn to economy, stimulate economic development. At present the town tax plan of growth rate and a serious shortage of local tax source between the unworthy than phenomenon exists badly.In order to rural economy healthy and long-term development, we must think of ways to the villages and towns tax management system to carry on the discussion, put forward to reform and perfect plan, try to eliminate the influence of township development disadvantage factor, make tax revenue plan management system in the township fiscal revenue collection and management play an important role, and constantly promote the local tax revenue growth, for local economy construction makes larger contribution strength.The purpose of this paper is to study how to reform and improve the rural tax revenue plan management system, establish a sound to adapt to current economy Township tax plan management system, from multiple channels, much azimuth and promoting the construction of tax source.The tax source construction can forward healthy, long-term, sustainable development direction to proceed, so as to make its due contribution to development.This paper is divided into four parts.The first part is to put forward the purpose and significance of the research, reviews our country tax revenue plan and construction of the main literature.From the second part of the tax planning and tax source construction concept, analysis of tax planning and tax source construction of relevance theory. The third part is the Jiangsu province Funing county and the East Town as an example, analysis of the tax planning and tax source construction is the main contradiction between tax planning and tax source, in order to solve the contradiction between construction provides realistic basis.The fourth part is a discussion to solve the tax planning and tax source construction of villages and towns of contradictory main countermeasures.This article mainly uses the literature research method, data comparative analysis, case analysis and other research methods, the existing data on the basis of system analysis, find out the problem and its causes.Finally, in combination with the local actual situation, try to put forward to perfect the tax planning and tax source construction of villages and towns relationship problems countermeasures and suggestions, in order to make policy provide reference.The innovations of this paper are two:first, in view of the villages and towns tax planning and tax source construction of unequal reality, revealing the Funing County town of taxation task unlimited expansion and tax source construction limited development of the antagonistic relationship, put forward some sensitivity to social topics.Secondly, with real case, from the perspective of scientific outlook on development, explore the solution of tax planning and tax source construction of villages and towns of contradictory main countermeasures.The deficiencies of this paper are two:first, in this paper, although the tax planning and tax source construction of the relationship between the two was summarized, but, because of the limitation of the data and research level, the relationship between the two theories have also significantly weaker. Secondly, because of this article deals with the research direction is too large, a theoretical depth, the proposed relevant countermeasures to solve the problems only in theory, whether can the application in practice remains to be tested.