Tax source monitoring can not wait for tax returns, but should change from passive to active, and jump out of the scope of tax service hall to monitor tax sources.
(1) Set up tax public-private relations institutions (posts), extend tax services, and guide tax collection by classification.
The tax service is specific, the taxpayer's tax information is sufficient, the scope of voluntary tax declaration is wide, the quality of tax declaration is high, and the main channels of tax sources are unblocked.
(2) Carry out professional daily inspections and give full play to the main role of monitoring tax sources.
The daily inspection agency and the tax service department are usually under the unified command and coordination of an administrative person in charge, which has the advantages of rich sources of tax collection and management information, timely and proactive crackdown on tax evasion and fraud, and familiarity with territorial scope. Therefore, we should give full play to the main role of daily inspection in monitoring tax sources. Professional daily inspection is the best administrative measure to play its role.
The first is to set up a taxpayer household registration inspection post. Try to manage all taxpayers, minimize abnormal household leakage, and implement specialization of tax source household management.
The second is to set up inspection posts by industry. With the development of economy, the market system is becoming more and more perfect, and transnational and regional operations, financial management informationization, related party transactions, e-commerce and other business settlement methods are changing with each passing day. The written account books on which the traditional tax inspection is based are increasingly replaced by electronic information, and its authenticity is more and more easily affected by the transaction mode, management mode and settlement mode, so the tax inspection is facing severe challenges.
In response, it is necessary to set up targeted posts for tax inspection. That is, in addition to industrial and commercial inspection posts, we should also set up posts such as network inspection and related investigations, enrich specialized personnel, and explore new means and technologies of tax inspection.
After tax source data enters all links of tax collection and management with the help of tax declaration data, all links should be interlocking, mutually restrictive and coordinated. Only by standardizing the monitoring system of tax sources during and after the event can we strengthen the functions of tax assessment and tax law enforcement. Standardizing the business behavior of different tax collection and management links, supplemented by perfect tax collection and management software, can realize timely monitoring of tax sources. (three) to play the role of tax assessment, do a good job in monitoring key tax sources, and promote the management of general tax sources through the evaluation of key tax sources. Through practice, we can find that the management of key tax source enterprises will also hold the "bull's nose" of tax task and grasp the main contradiction of tax work. Therefore, it is necessary to list the main tax source enterprises as the key evaluation objects and implement comprehensive monitoring.
After the establishment of the new collection and management model, the system of managing households by special managers was abolished. Due to the lack of scientific management means and methods, the monitoring and management of the authenticity of taxpayers' declarations mainly rely on auditing to manage large and medium-sized enterprises, which cannot solve some deep-seated problems, resulting in low monitoring efficiency and poor quality, and the monitoring and management have not really played their due role. In addition, after the implementation of the new tax system, the accounting personnel of some key tax source enterprises do not have a deep understanding of the current tax policies, so that various tax laws and regulations can not be fully implemented. Through tax assessment, enterprise accountants can fully grasp tax laws and regulations and correctly calculate taxes, thus reducing tax loss. The following measures can be taken to implement the evaluation management of key tax sources: insisting on paying equal attention to evaluation and service, and creating a good evaluation environment. In the evaluation process, enterprises should be helped to strengthen cost accounting and improve economic benefits. Take advantage of the extensive contact and information spirit of the tax department to actively provide business information and rationalization suggestions for enterprises. You can also take advantage of the reputation of the tax authorities to actively finance enterprises and help them to make reminders. We can also set up special tax consultation institutions for key tax source enterprises, provide consulting services to taxpayers at any time, help enterprises in urgent need, win taxpayers' understanding and support for the evaluation work with good services, create a good environment for the evaluation work, and achieve the purpose of cultivating and expanding tax sources.
Through the tax assessment of key tax sources, we can urge enterprises to strengthen the accounting of branches, straighten out the tax payment links at all levels, correct some tax violations, make enterprises move from accounting to tax payment to institutionalization and standardization, and make all tax laws and regulations fully implemented in key enterprises. It can also further find out the tax source base and improve the monitoring ability of key tax sources. Because in the evaluation, it is necessary to grasp the taxpayer's information and make a comprehensive analysis of the enterprise's operation and tax payment, not only can we grasp the "financial background" of the key tax source enterprises, but also we can timely understand and quickly reflect the changes in the production and operation of the enterprises, and we can be aware of the existing tax sources and future development of the enterprises, which provides a strong guarantee for strengthening the control of key tax sources, making tax decisions, making tax plans and fully implementing tax plans. Finally, through the evaluation of key tax sources, the management of general tax sources is promoted. (four) the construction of local tax sources, the development of pillar tax sources. The construction of local tax sources should be market-oriented, benefit-oriented, adapt to the requirements of tax sharing system and reform and development, take comprehensive measures, and establish a reasonable tax source system suitable for local characteristics. Its main ways are:
1. With the help of local natural advantages, cultivate local fixed-income financial resources, absorb social labor, technology and capital through the guiding role of financial funds, promote the breakthrough development of resource development, and ensure the rapid development of local fixed-income financial resources. At the same time, it is necessary to broaden the field of local financial development, vigorously develop the non-state-owned economy, and build a number of promising and dynamic local fixed income sources.
2. Create local pillar tax sources with benefits.
Local tax authorities should focus on the construction of effective tax sources in the construction of local tax sources, pay enough attention to the economic benefits of representative tax source enterprises in the region, and collect taxes from the benefits by tapping the potential, upgrading the grade and improving the quality. Only by revitalizing existing enterprises can the local economy develop steadily and the tax sources be stable. (five) the use of modern management means to improve the availability of tax source management information. Tax source management should mainly pay attention to the availability of the information it provides. As a kind of original data, the taxpayer's production and operation, income forecast, tax payment and other data collected in the daily tax source management process are the basic data to reveal the taxpayer's operation and tax payment dynamics. In order to facilitate the long-term use of these data, we should input all kinds of data into the microcomputer one by one, and then compare and analyze the data of the same taxpayer in different periods through the design of software, or compare and analyze the data of different taxpayers in the same industry in the same period or in different periods, so as to provide effective data for accurately predicting tax revenue. Of course, we should also pay attention to the practicality and feasibility of this kind of software.
The key to improving computer application is to improve the application ability of tax department staff at the same time. It is suggested to do more training in this field to make computers a powerful tool for tax work, improve work efficiency and speed up the process of office automation.