Tax authorities at all levels should further change their ideological understanding of tax source analysis, objectively evaluate the position and role of tax source analysis in tax management, put tax source analysis on an important agenda and pay close attention to it. People are the main factor in doing all the work well. The low quality of personnel leads to the low quality of tax source analysis, and tax authorities at all levels should focus on cultivating professionals on the basis of raising the awareness of tax source analysis of all personnel.
1, improve the awareness of analysis. Tax management is an interlocking, interrelated and interdependent organic whole, and the overall efficiency of tax work cannot be separated from the support of the majority of tax cadres. As a tax cadre, paying attention to tax source analysis is the practical application of economic tax concept, which not only helps to serve the income center, but also helps to serve the overall situation of economic development and cultivate more tax sources. Therefore, efforts should be made to improve the awareness of tax source analysis of all employees, and Qi Xin should work together to do a good job in tax source analysis.
2. Cultivate professional teams. Tax source analysis belongs to a higher level of management work, and the optimization of work and the improvement of quality cannot be separated from professional teams. In addition to mastering the general methods and technical methods of tax plan inspection and analysis, professionals must also have knowledge of political economy, advanced mathematics and computer application. City and county tax authorities should focus on training professionals, do a good job in the allocation of tax source analysts, and constantly improve the quality of professional analysts, just as some units train asset appraisers and securities analysts.
(two) improve the system, strengthen management, and build a platform for monitoring and analyzing tax sources.
The purpose of tax source analysis is to do a good job in tax source management and realize all accounts receivable. Tax source analysis is one of the means and methods of tax source management, which serves tax source management well. The research and analysis object of tax source analysis cannot be separated from the object of tax source management. Without tax source management, tax source analysis will become passive water and a tree without roots. Doing a good job in tax source analysis requires strong tax source management as a guarantee. Therefore, it is necessary to establish and improve relevant systems, optimize tax source management and strengthen tax source management.
1, carry out tax source survey and establish tax source background system. In order to fully grasp the tax source base within the jurisdiction, it is the key to establish and improve the tax source base system. The contents of the basic tax source book should include the number of taxpayers and tax payment of various taxes. Each set of tax source basic account books should reflect the continuous tax source situation, so as to analyze and compare the changes of tax sources. The tax source basic book shall be established, used and kept by various tax collection units. In order to effectively implement the tax source base system, before implementing the tax source base system, a comprehensive tax source survey must be carried out, and the census data and situation should be registered and filled in the tax source base after analysis and confirmation.
2, strengthen the management of tax sources, focusing on the implementation of five measures. The first is to implement classified management. If the total annual tax payment is subdivided into six grades, namely: below 6,543,800 yuan, below 6,543,800-300,000 yuan, below 300,000-500,000 yuan, below 5,000-6,543,800,000 yuan, below 6,543,800-5,000,000 yuan and above 5,000,000 yuan; According to economic regions, it is divided into developing regional economic tax sources, stabilizing regional economic tax sources and backward regional economic tax sources. The second is to innovate management methods. Strengthen the all-round management and monitoring of tax sources, mainly from the aspects of tax source households, tax source amount and whether the tax source is fully put into storage, and implement dynamic tracking and classified management of tax sources. Thirdly, using the existing tax source information resources of CTAIS, the statistical reports of key tax sources are established according to industries, taxes and tax items to meet the needs of data extraction, analysis and comparison over the years, and a real-time statistical analysis and query system according to industries and monitoring areas is formed. Fourth, according to the establishment of various economic tax sources, the electronic data file card of key economic tax sources and the monitoring and management card of new project tax sources are established by households, which are updated irregularly. Fifth, actively develop and improve the application degree of tax source monitoring of CTAIS system and "Ruisida" analysis system, and truly rely on computers to monitor and manage the whole process of tax collection management and economic tax source change.
3. Strengthen the assessment function and implement the accountability system. The management function in the new tax collection and management model has been weakened, which should be compensated and strengthened by establishing the system of tax source management responsibility. The person in charge of tax source management shall be set in sections in principle, and the key tax sources shall be set by households or industries. Its duties mainly include: tax registration management of taxpayers, investigation and understanding of taxpayers' production and operation, collection of relevant tax-related information, urging taxpayers who fail to declare their taxes within the time limit, and supervision and inspection of the use of taxpayers' invoices. In the system, it is necessary to strengthen the target assessment, make detailed provisions on the reporting requirements, reporting time, analysis steps, analysis contents and methods of tax source analysis materials, and establish a daily assessment account; At the same time, the management of the responsible area and the responsible person will be included in the target management for assessment, and the units with outstanding assessment results will be rewarded; Units that fail to meet the standards shall be investigated for the responsibility of relevant personnel.
(3) Broaden channels, improve methods and improve the quality of tax source monitoring and analysis.
1. Establish a mechanism to realize the transformation of tax law enforcement concept from tax task type to tax source monitoring type. To implement classified management of economic tax sources according to structure and industry, we must first realize the transformation from income task to tax source monitoring in law enforcement concept and income concept. In the target assessment of grass-roots management sub-bureaus, we should not judge heroes by the completion of tax tasks, but pay more attention to the assessment of tax source management level and income quality, improve the practicability of assessment indicators, adopt the method of man-machine combination, make detailed assessment of tax source monitoring and management quality, take tax source management quality as the main criterion to judge the quality of tax collection and management, and completely change the wrong concept that tax source monitoring, statistics and analysis are only done by planning and statistics departments. Based on this, we should establish a matching evaluation mechanism to form a complete system.
2. Strengthen measures to realize the transformation of tax sources from household monitoring to industry monitoring and chain monitoring. First, choose industries, determine key points and implement the strategy of "cascade tax sources". In order to establish a modern tax management concept to adapt to the market economy, our bureau has gradually established an information-based income management system framework, strengthened the control of key tax sources, optimized income accounting management, and established a scientific tax revenue forecasting and early warning mechanism; Divide the city's tax sources into three "echelons", namely, realistic pillar tax sources, emerging tax sources and potential advantageous tax sources, and implement a cascade tax source monitoring and management strategy of classified cultivation and connecting the preceding with the following, so as to form a vertical tax source organization system with increasing circulation and dynamic continuity of realistic tax sources, emerging tax sources and potential tax sources. For the real backbone tax sources, we have strictly controlled the narrow management and collected all the receivables. On the basis of a general survey of the city's tax sources, industries with relatively concentrated tax sources, obvious industry characteristics, weak collection and management or prone to problems are selected as key industries for classified management of economic tax sources. The second is to explore industry rules, analyze economic indicators, and carry out various typical surveys. In order to master the laws of various industries in our city, we selected several typical enterprises in each industry to carry out investigations; At the same time, by participating in the production and operation of enterprises, we can understand the scale of production and operation, technological process, input-output ratio, energy consumption, financial accounting information and industry standards of taxpayers in different regions, different scales and different natures. On the basis of typical investigation, actual calculation and comprehensive analysis, the internal law of tax source change is found out, aiming at "why is the growth of tax revenue far behind the growth of industrial added value?" "Why do some enterprises have extremely low tax burdens?" The following issues were specially investigated. Through investigation, we have a deeper understanding of the tax sources of various industries in the city, laying a solid foundation for mastering the overall tax sources. The third is to sort out the analysis information and find the main control and auxiliary control indicators. While implementing the classified management of economic tax sources, after a period of tracking, monitoring, analysis and comparison, we found that for a certain industry, the production and operation of enterprises can often be measured by 1-2 main information indicators, and we determined the main control indicators of various industries according to the principles of certainty and authenticity; At the same time, according to the actual situation of the industry, determine 2-4 indicators as auxiliary control indicators, supplement and revise the main control indicators, realize the effective combination of micro-monitoring and macro-monitoring, and truly grasp the changes of economic tax sources of an enterprise and even an industry. The fourth is to promote the transformation from tax source management of industrial economy to industrial chain management. There must be a fixed industrial chain between enterprises and industries. In order to really manage the tax sources and grasp the economic tax sources in time, we attach great importance to the influence of various economic policies promulgated by the state on the industrial tax sources, and put enterprises in the industrial chain for all-round management in the classified management of economic tax sources that has been implemented. That is, using the relevant information in the industrial chain to understand and master the enterprise information, taking cross-comparison measures, and constructing a three-dimensional tax source monitoring and analysis management mechanism.
(four) according to local conditions, hierarchical management, improve the level of information management.
1, accelerate the pace of information construction of tax source analysis. After having a wide range of economic tax source information, how to apply these data to the analysis work, the application of computers has become a prominent problem, and the information construction of tax source analysis work should be accelerated. First of all, we should strengthen hardware configuration to ensure that professional analysts have a computer with good performance and high quality; Secondly, it is necessary to popularize the use of computer technology to analyze the degree of tax sources, use computers to process a large number of economic tax sources and tax information, and produce timely, accurate and comprehensive tax analysis reports through classification and comprehensive comparison; Thirdly, it is necessary to develop tax source analysis software, interface with high platform software, and cooperate with anti-counterfeiting tax control system to realize information sharing.
2. Strengthen horizontal and vertical contact and information communication. Strengthening horizontal contact means that tax authorities should strengthen contact with other economic management departments, establish close information networks with economic, planning, statistics, local taxation and industrial and commercial administrative departments at all levels, and grasp economic trends and development trends; Strengthening vertical contact means strengthening the contact between the internal functional departments of the tax system and between the higher and lower levels, reporting the changes of tax sources in a timely and accurate manner, and keeping the information flowing smoothly.
(five) make full use of scientific analysis to serve the organization of tax work.
1, adhere to the combination of qualitative analysis and quantitative analysis, and pay attention to the reliability and authenticity of data. The change of tax source is reflected by data. Whether the data is true or not directly affects the success or failure of tax source analysis, and untrue data will eventually lead to misleading. To achieve the reliability and authenticity of data, we should not only pay attention to the actual situation of tax source changes, but also pay attention to the authenticity of written statements, with both qualitative explanations and quantitative evidence, and confirm the development trend of tax source changes with real factual data, so as to combine qualitative analysis with quantitative analysis.
2. Adhere to the combination of dynamic data and static data, and attach importance to economic and macro data. The economy determines taxes. When analyzing tax sources, we should not only talk about tax revenue, but also look at static data without looking at dynamic data. With the development of economy, the taxpayer's tax payment behavior is also developing. Tax source analysis should combine macroeconomic information, focus on the impact of economic development on tax revenue, and on this basis, analyze the causes of tax system and tax collection, pay attention to the combination of dynamic data and static data, and insist on looking at tax sources from the perspective of economic and taxpayer development.