The Study On The Key Tax Source Monitoring Management In Zaozhuang IRS

Tax source monitoring is a basic task in tax administration.The focus of tax source monitoring is the monitoring management of key tax source.It is of great importance to monitoring the key tax source.Tax authorities can master the tax situation timely and comprehensively,grasp the tax changes and trends,grasp the initiative in the organization of income work,further strengthen tax collection and administration,and prevent tax evasion.Since 2000,the state administration of taxation has began to deploying the nationwide work of monitoring key tax source.According to the actual local tax sources,tax authorities at all levels take the key tax sources as the main work,actively carry out the monitoring management of the local tax,and the quality and level of tax source monitoring enhances unceasingly.But with the development of economic society and the deepening of the reform of tax collection and changes of the situation of tax sources,the original work of key tax source monitoring management exposed more and more shortcomings,and it can't meet the requirement of tax source management under the new situation.This thesis takes the work of key tax source monitoring management in Zaozhuang as the research object.It applies literature research method,in combination with qualitative research and quantitative research method,investigation method and so on.First it analyzes the key tax source monitoring management theory,clears out the basic concept of key tax sources and the key tax source monitoring management and the theoretical foundation of the key tax source monitoring management;Then comprehensively discusses the status quo of the key tax source monitoring management of Zaozhuang,from the perspectives of the general situation of key tax source monitoring enterprise,the characteristics of the tax sources development and work status,systematically analyses the existing problem in the work of key tax source monitoring management in Zaozhuang from the perspective of the one-sideness of monitoring scope,singleness of control means,low quality of the data,the imperfect index system,unreasonable post setting and weak correlation of different parts.Then it analyses the deeper reasons of these problem from different angles,such as monitoring management system,tax authorities,taxpayers and social supporting environment and so on.On this basis,it puts forward the point of view of building of modern key tax source monitoring management system,discusses the main content of modern management system of key tax sources,from the scope of monitoring,monitoring management organization and responsibility,index system,monitoring management process,talent training,performance management appraisal system,mechanism and so on.In order to solve the local existing problems systematically in the work,some countermeasures and suggestions are put forward so as to improve the level of the key tax source monitoring management.