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The Study of the Tax Sources Control

Author: PanXu
Tutor: ShenZhaoZhang
School: Jinan University
Course: Finance
Keywords: tax source supervision Guangzhou local tax
CLC: F812.42
Type: Master's thesis
Year: 2010
Downloads: 158
Quote: 0
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Abstract


The tax revenue grows the important attribute is strengthens the tax revenue collection; the tax revenue collection’s core work is the tax source management. Presently, although the tax revenue maintained the swift growth, but the tax source management foundation is also very weak, leaked drafts the anal fistula to be very still common, the tax source management’s quality and the efficiency waited for further enhancing. This article take the Guangzhou land tax source management as the object of study, take the tax source management’s theory as the basis, has carried on the discussion to tax source management’s a series of questions, and to under the Guangzhou economy fast development situation, how the Guangzhou land tax to further enhance and the consummation tax source management put forward own countermeasure proposal. This text is divided into three parts in addition to introduction:The first part is a theory of the city tax source supervision to explain, mainly elaborating the tax source supervision and supervising and control the system basic to constitute and circulate the meaning that process, the city tax source supervision with concept and condenses, the tax sources of the city tax source supervision.The second part is a problem of the our country city tax source supervision analytical, this text think, currently our the city tax source the supervision face of key problem include:The city tax source supervision difficulty enlarge; The current revenue from tax advertises for to take care of the mode not perfect; The information-based level that revenue from tax advertises for to take care of is lower; The tax source supervision troops character is not high; Pay tax the valuation not perfect lack with the tax source supervision with the support and the match of the related section.The third part is perfectly with the counter plan study that the city tax source supervises and control the system.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Tax
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