Guangzhou City, the IRS tax sources meticulous management |
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Author | LuWeiZhong |
Tutor | YangXuanLiang |
School | Northwestern University |
Course | Public Administration |
Keywords | Sources of revenue Management Canton |
CLC | F812.42 |
Type | Master's thesis |
Year | 2008 |
Downloads | 337 |
Quotes | 2 |
With the continuous development of the situation changes, the diversity of sources of tax revenue, mobility, concealment is more and more obvious, the tax department sources of tax revenue is more and more difficult to manage, our sources of revenue management system is not perfect, sources of revenue management capabilities and can not keep up the level of the development needs of the tax situation, the World Bank and IMF experts believe that the Chinese tax authorities as a whole collection rate of about 70%, a serious loss of tax revenue sources. Sources of revenue management is the core and the most important part of the work of tax collection, and how to understand the meaning and content of the sources of revenue management, and how to strengthen tax administration, has become a growing concern and the focus. In recent years, the State Administration of Taxation: \management constraints to the \From the definition of the sources of revenue management, content, the importance of the way organizational system introduces the basic theory of the sources of revenue management, through a review of the effectiveness of the existing sources of revenue management model, combined with the Guangzhou City, Guangdong Province, State Administration of Taxation sources of revenue management, the actual analysis of the current sources of revenue management mode of the main problems, and further proposed to promote the scientific and meticulous management, improve tax administration, lax management, dilute responsibility \First, the theoretical basis of the tax meticulous management system. According to the meticulous management ideas and principles that the lean enterprise theory is theoretical sources and theoretical basis of the tax meticulous management, tax meticulous management of more solid theoretical foundation, help people more in-depth understanding and knowledge of tax and meticulous management theory more consciously meticulous management theory in the practice of tax administration; meticulous management of the tax system of. Tax meticulous management concepts defined from the start, summed up the meaning of the tax fine management role, in principle, the use of the meticulous management principles, in-depth discussion and meticulous management in the tax organization, collection and management of business processes, optimization of TRAS and tax system ; The third is to seize the weak link in the implementation of systems, on building tax sources of fine management organization, work processes, information feedback mechanism, the implementation of the tax administrator system proposed has a strong operational ways and means, with a certain degree of innovation and application value.