基层税务机关税源管理研究——以朔州市朔城区为例.pdf

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1、ABSTRACTAsearlyas1997，theStateAdministrationofTaxationputforward"tothetaxdeclarationandoptimizingtheserviceasthefoundation，basedoncomputernetwork，centralizedcollection，focusingoninspection"30wordcollectionmode，andpointsoutthedirectionforthereformoftaxcollectionandma

2、nagementwork.Therefore，thetaxsourcemanagementproblemhasbeenreceivedtothetaxdepartmentsconcerned，researchontaxsourcemanagementexperts，scholars，taxcadresaremoreandmore，promoteandgreatlyimprovedthedevelopmentofrevenuemanagementinchina.Infact，sincethe1994reformofthetaxs

3、ystem，taxrevenueChinesemaintainedsustained，rapidgrowth.Fromthenationaltaxrevenueisextremelyrateofgrowth.Although，withthedevelopmentofeconomy，thetaxsourcemanagementisfacingmanynewsituationsandnewproblems，hasundergonemajorchangesinthequantityandcompositionofthesourceo

4、ftaxrevenue，taxdistributionfieldmoreandmorewidely，moreandmorecomplexstructureoftaxsources，sourcesofliquidityandhiddenismoreandmorestrong，difficultmoreandmoretaxsourcemonitoring.Theseproblemsresultedinthelossoftaxrevenuecollectionandmanagementreform，theweakeningofthe

5、deepdevelopmentof.Thetaxsourcemanagementoflocaltaxauthoritieshasbeenaweaklinkintheworkoftaxcollection.Manytaxauthoritiesovertheyearshasbeentothetaxrevenueworkforthegoal，theexcessiveemphasisonorganizingrevenuefunction，theneglectofthesourceoftaxrevenue，thatis，themanag

6、ementandcontroloftaxsource，alsohasnotestablishedtheinvestigation，analysisandpredictionofthetaxsourcemanagementsystem.Inaddition，sincethereformandopeningup，China'seconomicstructureisalwaysinaconstantchangeofadjustment，basedonthetaxsystemisalsoinconstantdevelopmentand

7、changeprocess，notmature，stable，andmakethemanagementoftaxsourcetobasedtaxsystemcannotmaintainIIlong-termstability，nottomentiontheformationofsound，thesoundofthetaxsourcemanagementsystem.Therefore，wemustseizethetaxsourcemanagementthemainweaklinks，toestablishacomprehens

8、ivetaxsourcemonitoringsystemperfect，tocontinuouslyimprovetheefficiencyoftaxcollectionandmanagement，topreventthelossoftaxrevenue，butalsotoc