Research On The Management Of Malong Local Tax Source Under The Background Of “reform Of The Camp”

Tax source management is the base of tax administration.The quality of tax source is the essential factor which determins tax revenues' scale and its increasing speed,and influences the tax aim of collecting all taxes receivable.Ever since August 1st 2013,the reform of replacing business tax with added-value tax was promoted nationwide.Transportation,morden service,postal communication,and some other industries have paid added-value tax instead of business tax and the range of the tax reformation will be expanded.Under this background,the source of local taxes will be increasingly expanded,with may bring huge influence to the local taxes system.For the reasons above,the passage analyses the influence that the reform brought to the local taxes system of Malong County.Combining the author's knowledge and the data from Malong's local tax management system,the passage discusses the following questions: first,the low level of the tax source management;second,the imperfection of tax source administrative staff structure;third,the tax supervisory's obscuration;then the ineffective of tax source management system and the unsound of performance appraisal;last,the disobey of the low of tax.The passage also analyses the reasons that caused the problems above,for example,the tax source management idea's backward;the imperfection of tax source management system;the uneven quality of the administrative staff;the low degree of the structure of informatization;the defective of performance apprasial system.At last,based on the advanced experience from home and abroad,the passage brings up some ways to deal with the situation and to improve the tax source management quality and raise tax revenue,for example,to renovate the modern tax idea,to improve tax source specialization management system,to improve administrative staff's quality and strengthen the construction of information structure,and to deepen the comprehensive govern of tax management.