基层国税局税源监控问题研究
本站原创 论文中文摘要：当前我国社会经济发展持续稳定快速,各种经济活动、业务交易、新创造白勺价值、占用白勺社会资源、劳动所得不断出现,使税源不断壮大。在这种形势下,给税收管理工作提出了新白勺紧迫要求,以税源管理为核心,加强征管力度,使税源转化成税收、确保税收收入白勺应收尽收、防止并减少税款流失,成为新时期基层税收管理工作白勺主要任务。本文对基层税源监控白勺意义、目白勺、分工及原则进行了简要白勺概述。针对当前税源监控存在白勺问题,提出了信息管理白勺理念,并将其融入税源监控白勺管理工作中。通过加强日常征收管理、有效实施纳税评估、加快现代化信息系统建设等方法,解决税源失控、税款流失白勺问题,使监控白勺信息能够及时准确高效白勺被税务机关利用,实现税收收入白勺最大化
Abstract（英文摘要）：www.328tibEt.cn With the development of sociali market economy and the information era of internet, the wider field the source of tax, the stronger its mobility and concealment, so the control to tax source becomes the key mission in new times.The control to tax source, basic work of the tax administration, runs through the all links of tax chain, which is the information source of police formulation and tax system construction. The tax source administration is also a necessary management method to standard taxation. The primary aim of the tax source administration is to grasp taxpayers’ situation of production, cost, profit and tax payment by the management to tax source, then to find out the warning enterprise referred to the businesses tax level and security line. By the truth of tax source report and tax level, assess the taxation, analyze the problems and advance the solution method. On the one hand, it can refrain from the illegal tax evasion; and on the other hand, it can supply accurate and timely information for the upper taxation organizations to macro-regulate, which is the basis of national taxation policy.The problems of tax source administration in reality work are as follows: first, the management of tax source loses its effective control, which causes tax drained on; second, tax collectors he too many duties which waste them much time and vigour, so that they cannot master all kinds of information on enterprise; third, the methods of tax administration lag behind, hindering information tranissions; fourth, the fields of tax source administration are too narrow and the method of administration are simple.The solution to those problems needs to enhance the tax source administration and establish a strict taxation system from the problems source:1. Form the administration circuit of tax source according to the concept of information management. Tax source administration at the basic level is a kind of information management activity, which includes enterprise information collection, information tranission, information process and information storage. According to the content of information management set up the administration circuit of tax source: the administrative offices of tax source collect basic data information timely and accurately; by those basic data from the sales and all kinds of tax rate of the levied enterprises, set up a taxation system for survey, statistics, analysis and forecast; through the analysis result, assess all kinds of enterprise taxpayers, master the changes of tax sources timely, and supply suggestions for the new problems and policy of taxation.2. Enhancing daily management and setting up the system of originally information collection are the basis of tax source administration.The daily management to taxpayers includes membership management, invoice management, voucher management, preferential policy management and other information on taxpayers’ production and business. Through those managements and periodic or aperiodic check-up, control the base line of tax source, master the distribution of tax source and taxpayers’ production status, and prevent tax running away from sources.3. Enhance ratepaying evaluation which is the key task of tax source administration. By the ratepaying evaluation, we can find out taxpayers’ problem timely, and standardize taxation management and accountant matters concerned, which promotes taxpayers to comply with law honestly. Ratepaying evaluation is an effective carrier joined tax levy with tax check and an important meanings to enhance tax source administration and taxation service. According to economy development, industry structure, production size and finance data, set down tax assesent index and alert parameter, and set up taxation information system. In procedure of evaluation analysis, interview tutorship and verification, assess taxpayer’s authenticity and veracity, and consequently supervise and analyze the tax source distribution of different industries and different scopes.Pay these attentions to in evaluation work: (1) constitute a scientific assesent index to insure the alert line true in practice. (2) set up a reasonable system manipulated easily, and combine routine assesent with special assesent. (3) synthesize methods of taxation assesent, such as comparison analysis, logic reasoning, control analysis and other methods. (4) improve the process of taxation assesent according to different situations. (5) establish taxpayers’ credit rank in reality work.4. Use sophisticated equipments and methods to administer tax source, which is the orientation of taxation reform and technology guarantee. At present the tax rate of our country is not low, but its proportion in GDP is not high, which means some tax evasion. For this reason, using advanced technology and improving taxation system are important for tax source administration.Through the analysis to tax source data, we can find problems in taxation assesent and propose reasonable suggestions for taxation policy. Simultaneously we grasp the process of industry change and main factors influencing national economy. In view of the above, we can infer the future tendency of economy development, thus achieving the significance of tax source administration.
论文关键词： 税源；监控；纳税评估；
Abstract（英文摘要）：www.328tibEt.cn With the development of sociali market economy and the information era of internet, the wider field the source of tax, the stronger its mobility and concealment, so the control to tax source becomes the key mission in new times.The control to tax source, basic work of the tax administration, runs through the all links of tax chain, which is the information source of police formulation and tax system construction. The tax source administration is also a necessary management method to standard taxation. The primary aim of the tax source administration is to grasp taxpayers’ situation of production, cost, profit and tax payment by the management to tax source, then to find out the warning enterprise referred to the businesses tax level and security line. By the truth of tax source report and tax level, assess the taxation, analyze the problems and advance the solution method. On the one hand, it can refrain from the illegal tax evasion; and on the other hand, it can supply accurate and timely information for the upper taxation organizations to macro-regulate, which is the basis of national taxation policy.The problems of tax source administration in reality work are as follows: first, the management of tax source loses its effective control, which causes tax drained on; second, tax collectors he too many duties which waste them much time and vigour, so that they cannot master all kinds of information on enterprise; third, the methods of tax administration lag behind, hindering information tranissions; fourth, the fields of tax source administration are too narrow and the method of administration are simple.The solution to those problems needs to enhance the tax source administration and establish a strict taxation system from the problems source:1. Form the administration circuit of tax source according to the concept of information management. Tax source administration at the basic level is a kind of information management activity, which includes enterprise information collection, information tranission, information process and information storage. According to the content of information management set up the administration circuit of tax source: the administrative offices of tax source collect basic data information timely and accurately; by those basic data from the sales and all kinds of tax rate of the levied enterprises, set up a taxation system for survey, statistics, analysis and forecast; through the analysis result, assess all kinds of enterprise taxpayers, master the changes of tax sources timely, and supply suggestions for the new problems and policy of taxation.2. Enhancing daily management and setting up the system of originally information collection are the basis of tax source administration.The daily management to taxpayers includes membership management, invoice management, voucher management, preferential policy management and other information on taxpayers’ production and business. Through those managements and periodic or aperiodic check-up, control the base line of tax source, master the distribution of tax source and taxpayers’ production status, and prevent tax running away from sources.3. Enhance ratepaying evaluation which is the key task of tax source administration. By the ratepaying evaluation, we can find out taxpayers’ problem timely, and standardize taxation management and accountant matters concerned, which promotes taxpayers to comply with law honestly. Ratepaying evaluation is an effective carrier joined tax levy with tax check and an important meanings to enhance tax source administration and taxation service. According to economy development, industry structure, production size and finance data, set down tax assesent index and alert parameter, and set up taxation information system. In procedure of evaluation analysis, interview tutorship and verification, assess taxpayer’s authenticity and veracity, and consequently supervise and analyze the tax source distribution of different industries and different scopes.Pay these attentions to in evaluation work: (1) constitute a scientific assesent index to insure the alert line true in practice. (2) set up a reasonable system manipulated easily, and combine routine assesent with special assesent. (3) synthesize methods of taxation assesent, such as comparison analysis, logic reasoning, control analysis and other methods. (4) improve the process of taxation assesent according to different situations. (5) establish taxpayers’ credit rank in reality work.4. Use sophisticated equipments and methods to administer tax source, which is the orientation of taxation reform and technology guarantee. At present the tax rate of our country is not low, but its proportion in GDP is not high, which means some tax evasion. For this reason, using advanced technology and improving taxation system are important for tax source administration.Through the analysis to tax source data, we can find problems in taxation assesent and propose reasonable suggestions for taxation policy. Simultaneously we grasp the process of industry change and main factors influencing national economy. In view of the above, we can infer the future tendency of economy development, thus achieving the significance of tax source administration.
论文关键词： 税源；监控；纳税评估；