关于新形势下强化税源管理的思考

• 作 者: 彭志华
• 机 构: 江西省赣州市经济技术开发区税务局,
• 出 处: 中国工会财会
• 发表日期: 2008年08期
• 关键词: 税源管理 税源 税收管理 税基 税务管理 核定征收 涉税信息 协税 税户 发票管理

实施税源管理是基层税务部门履行税收管理责任的主要体现,是制止税源流失,确保税收增长的重要保证。经济决定税源,但税源必须经过征、缴、入库,才能全部或部分转化为税收。税源管理的主要任务就是要防止和纠正税源在征、缴、入库过程中的“跑、冒、滴、漏”。

The implementation of tax revenue source management is the primary manifestation of tax liability of the tax authorities at the grassroots level. It is an important guarantee for stopping the loss of tax sources and ensuring the growth of tax revenue. Economy determines the source of the tax, but the source of the tax must be levied, paid and warehousing in order to be fully or partially converted into tax revenue. The main task of tax source management is to prevent and correct the “run, run, drip and leak” of the tax source in the process of collecting, paying and warehousing.