Research On Existing Problems Of Hefei Tax Source Management And Its Countermeasures

Tax source is known as the final source of tax income and the ultimate destination of tax burden.Tax source structure depends on economic structure.The quality of economic development determines tax source quality.The better the economy develops,the ampler the tax source is and the more guaranteed national revenue is.However,tax source is not exactly equal to the actual tax income.Only through scientific and effective tax source management and strengthening tax administration,can tax source be transformed into tax revenue to the largest degree.Otherwise,tax evasion will be caused.Therefore,the importance of strengthening tax source management has been evident due to today's steady economic growth,multiple economic forms and closer economic ties.Tax source management of tax authorities at the grass-roots level can reflect the direction and general content of national tax source management to certain degree.Particularly,it is the component of the entire national tax source management.This paper selects Hefei Tax Source Management as the research objective.It attempts to identify the weak links of tax source management through researching the tax source administration of Hefei Municipality,thereby putting forward suggestions to improving tax source management efficiency and finally offering advice and suggestions to China's tax source administration.The research of Hefei Tax Source Management is carried out in four parts:The first part expounds the relevant theoretical concepts of tax source management,mainly introducing four major factors of tax source management,i.e.,economic development level,taxation system,tax collection and management level and external tax information,which lays a foundation for the parts below.The second part clarifies the status quo of Hefei's economic condition and tax source management status.A general mastery of all aspects of the city's economy and financial sources is achieved.Furthermore,it introduces the city's tax sources in 2016 from three aspects,distribution of tax sources,tax burden level and tax source structure and states the city's tax source management status from tax source management system and method.The third part identifies some weak links in the tax source management of the city's tax authority through analyzing the city's economic development and tax source management status.For example,the concepts of tax source management need to be updated and the force of tax source management needs to be strengthened.The forth part puts up with some countermeasures for the problems arising from the current tax source management:to change the mind,think first and then improve the tax source management mode;to set up classified jobs and identify their job responsibilities;to offer classified trainings and built up professional teams for tax soured management;to improve the application level of tax information;and to achieve the integrated management of tax sources in multiple means so as to enhance the city's tax source administration quality and efficiency,and sum up the experience of tax source management.