Research On Regulation Of Key Tax Sources Of National Tax Department At The County Level

The key tax sources is always a taxation authority management difficulty because of its large scale and complex organization, diversification of production and management, decentralization, etc. The status quo of tax regulation of key tax sources enterprises in our country is still basically earthly specialist dispersible taxation management pattern. This kind of management mode in the economic globalization, diversification, regional cross border, the rapid development of information technology today, problems and shortcomings became apparent. The key tax sources regulation under the new situation has some problems that not allow to be ignored. Therefore, to strengthen the key tax sources analysis, focus on and improve the quality of tax regulation, to strengthen tax management according to law, promote the stable growth of tax, to achieve sound and rapid economic development is of great significance.This study through interview and questionnaire survey method, using the theory of asymmetric information and the theory of regulation,baofeng county of the state administration of taxation supervision widespread problems in the work of key tax sources investigation and study, analyzing the regulation of the national tax departments at the county level key tax sources, the current problems existing in the regulation of national tax departments at the county level key tax sources enterprise compares the in-depth discussion. These problems include: tax forecast methods lack of scientific, inaccurate prediction results;Long disordered tax analysis, analysis of the effect is not significant;Informatization level is not high, seriously weakened the key tax sources of enterprise’s management and service;Management method is simple and lag, the management quality; Tax service management have misunderstanding, there is no service for taxpayers to build a good tax environment, etc., necessary measures must be administered to be perfect.Aiming at the problems at the county level key regulatory sources, from how to improve this study focus on aspects of tax regulation, improve the level of the key tax source supervision and puts forward policy Suggestions. Through training and learning, improve the key tax source supervision personnel’s service quality, improving the quality of the key tax source enterprises management. Through the county set up information sharing, simultaneous analysis of key tax sources analysis mechanism, improve the efficiency of tax revenue analysis. With the internal and external information sharing system, each system of tax information, solve the problem of information asymmetry, tax authorities and taxpayers. Explore a new method of key tax source supervision, on the basis of the pilot mature fully implementing tax professional, team management, by focusing on quality of tax regulation. Through the establishment of key tax sources enterprise fords the tax risk control mechanism, key of claim processing mechanism, national tax authorities and tax regulations key tax sources enterprise communication interactive mechanism, guarantee the key tax source enterprises tax service quality.