1, according to the natural state of tax sources, it can be divided into natural tax sources and renewable tax sources.
Natural tax source refers to natural tax source. If resources are taxed, it is an objective existence. As long as resources are developed, taxes must be paid according to law. Renewable tax source refers to the tax source generated after labor creation, such as taxing products or commodities, and most tax sources are renewable tax sources.
2, according to the degree of change of tax sources, can be divided into static tax sources and dynamic tax sources.
Static tax source refers to the tax source that has not changed much in a certain period and can provide income for tax distribution stably. Static tax source is the basic condition to ensure the completion of tax revenue. Dynamic tax source refers to the tax source that changes greatly in a certain period of time and cannot provide income for tax distribution stably. For dynamic tax sources, it is necessary to strengthen management and make them develop in a direction conducive to expanding tax sources.
3, according to the tax source can constitute the proportion of tax revenue in the total tax revenue, can be divided into general tax sources and key tax sources.
General tax source refers to the tax source with less income available for tax distribution and a small proportion in all tax revenue. General tax source households refer to small and medium-sized enterprises and individual industrial and commercial households that generate a small amount of tax revenue every year. Key tax sources refer to tax sources with large tax revenues available for distribution and accounting for a significant proportion in all tax revenues. Key tax source households refer to some large enterprise units that generate taxes every year.
4. According to the existing forms of tax sources, it can be divided into tangible tax sources and intangible tax sources.
Tangible tax sources refer to visible tax sources, such as product sales revenue, profits, real estate, etc. Intangible tax sources refer to invisible tax sources, such as behaviors, patents, franchises and goodwill.
Tax source investigation
1, define the investigation and research tasks. This is actually the purpose of clear investigation and study, which is generally determined according to the problems and contradictions in tax work, or according to some tax economic measurement standard.
2. Make an investigation plan. This is mainly to establish the content and object of investigation and research.
3. Collect survey data. The data of economic tax sources mainly come from two aspects: statistical data and accounting data within tax authorities; Information of planning department, statistics department and investigated unit.
4. Design the questionnaire. This is a highly intelligent and technical work. The wording of the questionnaire should be appropriate and not ambiguous, otherwise, the survey results will be different or even wrong.
5. Determine the survey method. This is the most important link in the investigation of economic tax sources. The tax department can choose to use it according to the actual situation.
6. Conduct field investigation. Investigators can use direct observation method to go deep into the scene in person and get to know it on the spot; You can also use interviews to conduct individual interviews or group interviews in the units related to the respondents, or you can draw up a questionnaire according to your own needs and fill it out by the relevant units.
7. Organize survey data. The data collected by investigation should be sorted, classified, counted and analyzed according to the needs of research, so as to observe the distribution and changes of tax sources.
8. Submit the investigation report. This is a summary of the investigation of economic tax sources, usually in the form of a written report, but it can also be in the form of a report meeting to exchange experiences with each other. The length of the investigation report should not be too long, the content should not be too much, and the text should be concise, with figures, facts, opinions, analysis, findings and suggestions for improvement.