Tong: The significance of tax analysis is accurately stated in the Interim Measures for the Administration of Tax Analysis: "Tax analysis" is a comprehensive management activity that uses scientific theories and methods to analyze and study taxes and their influencing factors in a certain period of time. Carrying out tax analysis is an objective requirement for tax work to enter the era of tax source management, and an important way and effective means to realize scientific and refined tax management. Tax analysis is the forerunner and starting point of tax management. Through the analysis and evaluation of tax and key tax sources, tax policy, tax collection and management and other related factors in a certain period, the problems existing in tax management are found out, and then suggestions and measures to improve tax policy and strengthen tax collection and management are put forward. Through comprehensive and in-depth tax analysis, we can judge the difference between actual tax and statutory tax, actual tax burden and statutory tax burden, reflect the tax payment and management, reveal the internal relationship between tax and economy, grasp the changing trend of tax sources, and improve the quality and efficiency of tax collection and management. Second, the main problems existing in the current tax analysis work Since the Provincial Bureau formulated the Interim Measures for the Administration of Tax Analysis of Local Tax System in Hebei Province in 2007, after three years of practice, tax analysis has become increasingly mature, but in the process of development, the problems have become more and more obvious: (1) The interactive mechanism is not perfect, and the tax analysis and planning departments cannot speak independently. Although the framework of interactive mechanism has been basically formed, it is difficult to effectively carry out tax analysis without the full cooperation of various departments. Tax analysis objectively needs the active cooperation of planning, collection and management, tax administration and other departments, so as to comprehensively and accurately reveal various factors of tax increase and decrease. In practical work, tax registration, tax declaration, tax source management, inspection and other links are out of touch, and there is no internal organic connection. Other departments other than the planning department are absent in tax analysis, and mistakenly think that tax analysis is only the work of the planning department, and tax analysis is only for the planning department. In addition, the interaction mechanism is not limited to the interaction within the tax department, but also needs to cooperate with government departments such as industry and commerce and statistics. However, in our tax analysis, analysts do the analysis behind closed doors, and the analysis lacks depth and breadth, which greatly limits the function of tax analysis and prediction. (B) The tax analysis ability of analysts is not strong. Tax analysis is a technical, timely, targeted and comprehensive job, which requires analysts to develop in an all-round way, have complete financial knowledge, good analytical ability, rich tax knowledge and solid writing skills, and be skilled in computer operation. Our existing tax analysts are uneven in level and lack of professionals. If analysts don't understand the economy and tax business, tax analysis is just empty talk, which has no meaning to the actual tax work. (3) Data quality needs to be improved and data analysis needs to be deepened. In tax work, there is a common phenomenon that eyes are fixed on tasks and progress, ignoring tax quality, and tax analysis is limited to income progress analysis. Tax analysis stays on the analysis of the internal data of the tax department, and most of them are listed and piled up, without penetrating into the analysis of the taxpayer's financial situation and management, and there are few in-depth analysis and opinions on the data, so it is difficult to put forward effective solutions to the problems. (D) The supporting role of related informatization is weak. The tax collection and management software we use now has weak support for tax analysis, has not established a fully functional tax analysis application platform, has a single query method, is imperfect in analysis indicators, lacks screening and comparison functions, and has low work efficiency and quality. Three. How to solve these problems in tax analysis is the key to whether tax analysis can play a leading role in the "four-in-one" interactive mechanism, and the following suggestions are put forward: (1) Attach great importance to tax analysis ideologically. We must further unify our thinking and raise our awareness. Tax analysis is not an end in itself. The purpose is to find problems and loopholes through tax analysis, find practical measures to strengthen tax collection and management, make the actual tax burden close to the statutory tax burden, and minimize tax loss. Tax analysis is the eye of tax management, and it is a work to the point. To do a good job in tax analysis, we must overcome the fear of difficulties and the thought of relying on others, make full use of the existing conditions, expand our thinking, boldly explore, sum up experience in time, learn from the advanced experience of other regions, and combine the actual situation of the region to explore a road of tax analysis with local characteristics, so as to make new progress in tax analysis. (2) Improve internal mechanism and coordinate external relations. To establish a tax economic analysis system, the planning department first needs to establish a high-quality tax analysis team. At the same time, actively carry out various exchange activities, learn advanced tax analysis experience, and improve the level of analysis. Secondly, according to the principle of "seeking truth from facts, from economy to taxation, macro and micro, quantitative and qualitative", we should strengthen the links among tax collection, planning, tax management, information center and inspection departments within the tax system, establish a long-term interactive mechanism, accurately grasp the impact of tax source changes on taxation, find out the problems existing in tax policy implementation and tax collection and management, and ensure that all systems take targeted measures to solve the problems in time. The planning department should establish a tax economic analysis system by tax category and industry, analyze the macro tax burden elasticity, and find out the problems existing in the collection and management; Tax collection and management departments carry out tax assessment according to the problems, establish an assessment model, find out the reasons from the micro level and take targeted measures; The inspection department should report the problems to the management department in time, and the management department should improve and improve the management level of tax sources according to the suggestions, and monitor the industry tax burden indicators and changes; The information center should establish and improve the application platform of data analysis, classify information and publish relevant data regularly to improve the efficiency of tax analysis. All departments should distinguish their responsibilities, cooperate with each other, reduce duplication of work and avoid kicking the ball. Third, tax authorities should take the initiative to strengthen contacts with government departments, pay attention to economic policies, understand the macroeconomic situation, grasp the regional economic development trend, establish an information exchange system with statistics, finance, industry and commerce, national tax and other departments, understand the industrial economic situation in the region, collect information and data from all sides, fully grasp the basic situation of tax sources, and identify the direction and focus of tax source management. (3) Pay attention to the economic analysis of tax revenue and formulate analysis standards and methods. Economy is the basis of taxation. Without economy, tax revenue will become passive water, and tax analysis can't be divorced from the economic environment and get to the point. Therefore, tax analysis should be combined with regional economy and analyzed from the perspective of economic development, so that tax can serve the overall economic situation. Tax authorities should improve the tax source analysis system, rely on TRAS key tax source investigation and analysis system, collect and analyze tax source data regularly, establish tax source management data index system and tax source analysis model, and conduct structural analysis and monitoring of tax sources under their jurisdiction according to the changing trends of tax sources, industries, enterprises and taxes. Strengthen tax burden analysis, tax elasticity analysis, tax source analysis and tax correlation analysis, mainly focus on macro analysis and monitoring of total tax sources and tax burden changes under the premise of realizing centralized information data of grass-roots tax collection and management, comprehensively analyze local economic tax sources, key construction projects and major tax increase and decrease factors, and grasp the corresponding laws of taxation and economy. Tax revenue forecasting ability compares the tax burden level of local industries, industries and key tax source enterprises with neighboring counties (districts) at the same time, analyzes the elasticity between the income growth of major taxes and tax items and related economic indicators, finds out the weak links, and provides the basis for strengthening management; Regularly release the tax burden, put forward early warning indicators of tax burden, establish tax analysis files, strengthen annual, quarterly and monthly income analysis, timely grasp the main factors affecting tax revenue changes, and take timely countermeasures. By formulating specific standards and methods of tax analysis, we can provide tax source analysis methods and indicators for grass-roots tax authorities, guide tax source management departments and tax administrators to carry out tax source management and tax source analysis, and make tax analysis standardized and institutionalized. (4) Establish and improve the assessment and supervision system. The tax department should introduce a feasible assessment and supervision system to promote the implementation of rewards and punishments, and investigate administrative and economic responsibilities if there are problems. The tax analysis department, the tax source management department and the inspection department shall hold regular meetings to evaluate the quality of tax analysis, tax assessment and tax inspection, so as to ensure the authenticity, accuracy and completeness of internal tax data and enterprise financial data collection. Strictly check the data, so that tax analysis is based on true and complete data, and provide accurate data support for tax assessment and audit case selection. Doing a good job in tax analysis is an important basis for strengthening tax source management and realizing scientific and meticulous tax collection and management, an important guarantee for promoting tax collection and management, and an important prerequisite for realizing all receivables and completing tax tasks. Only by carrying out tax analysis and exchange regularly can we further enhance the predictability, predictability, accuracy and scientificity of tax source analysis, thus promoting the continuous improvement of tax management level and ensuring the effective operation of the "four in one" interactive mechanism. Reference: 1. 2 Interim Measures for the tax analysis and management of Hebei local tax system. Exploration and practice of tax analysis-the third topic of the seminar on tax analysis in the whole province. Rethinking on tax analysis and its interactive mechanism. Concise practice of tax analysis 5. What is tax analysis in Lanxi: Qian 'an Local Taxation Bureau.