Papers Category:Fiscal Levy Papers
- Tax Theory Papers
Post Time:2011-12-16 9:42:00
Abstract: The countries in the world attention to sources of revenue management, some international experience, such as the legal system, tax risk management, institutional setup, classification management, information technology and high-quality tax services and other sources of revenue management in the good results achieved with a number of countries , the Chinese sources of revenue management started late, there are still some shortcomings, the international experience for China's sources of revenue management has what inspiration it? China's sources of revenue management through analysis of the status, experience of international sources of revenue management in China work of reference.
Keywords: international experience, sources of revenue management, category management
Sources of revenue management is based on current tax laws to achieve the taxpayer's tax return to maximize tax revenue management activities carried out by both the basic work of tax collection, tax collection work is the core of countries in the world attention to sources of revenue management, the accumulation of a lot of valuable experience, international experience of these sources of revenue management in China has a great reference.
A foreign sources of revenue management experience 1 Science and configuration institutions, to reduce tax costs.
Internationally, tax management structure is not fully in accordance with administrative division, usually based on regional economy, tax base concentration and dispersion of the distribution of taxpayer, the taxpayer's classification, set regional tax authorities and its agencies and a number of tax collection (service center in Singapore to establish regular sources of revenue assessment departments, individual assessment of the taxpayer service department, the assessment of the company's corporate services department, the investigation of major Beverages Tax Investigation Department, are set in accordance with the taxpayer objects to institutions of Argentina 24 branches under the jurisdiction of State Revenue, which concentrated in the tax base and economic development, Buenos Aires Province, located nine provinces based on the distribution of sources located 15, a tax agency according to its sources of revenue distribution and economic region is divided. classified management on taxpayers, improve the tax efficiency in many countries to improve the efficiency of tax administration, taxpayers are usually classified on the management of different categories with different management approach. Australian Taxation Office in accordance with the size of the company into three categories (large enterprises, SMEs and smaller businesses to monitor. set up a special agency to manage large-scale enterprises, while these large companies to provide quality tax consulting services On the other hand to enhance their monitoring efforts. The Netherlands is divided into individual taxpayers, small and medium sized companies, large companies, companies engaged in import and export business of the four types, and regulatory agencies were set up to manage, so that more targeted management to strengthen the monitoring of key sources of revenue. Argentina is the taxpayer by large, medium, small classification, focusing on good job in tax accounting for more than half of total tax revenue big, not only low cost and effective. stressed the risk of tax assessment and analysis of the risk of tax assessment as the core of Singapore's Inland Revenue Department sources of revenue management work throughout the tax collection, and other aspects of daily management, is the taxpayer for sources of revenue management and monitoring of the most effective means to implement their own Australia IRS that the taxpayer reporting, self-examination, while efficiency also increases the risk, it is necessary to analyze the information to taxpayers, with emphasis on risk assessment for tax, the tax assessors from the data repository, banking, customs, immigration, securities market, the external information input by experts set the standard model, automatically generate assessment reports, there are financial analysis, tax arrears situation analysis, the collection of situation analysis, reporting and other business behavior, draw analytical conclusions. the taxpayer risk size classification, the implementation of different management on taxpayers to comply with high mainly self-management, self-reporting, self-audit policy, the tax authorities simply monitoring and observation, and for conflict with tax law, taxpayers in the lower degree of compliance, management is mandatory. multi-channel exchange of information, attention to management information sources Australian tax authorities in the country not only the use of computer systems within the overall management of tax returns, tax rebates for export, transfer and other documents dealing with the daily management and implementation of the national network, but also with Government departments such as customs, insurance, finance and big business to achieve the interconnection, management and sources of revenue for their effective implementation and conducting tax audits and lay a solid foundation for the United States a relatively high degree of intelligence sources of revenue management, computer electronic system by the National Computing Centre and East Coast regions set up by the ten tax collection centers, the taxpayer's tax return information into the computer, the computer will automatically logical examination, and thus to estimate their tax automatically assessed to the pursuit of effectiveness of tax assessment, fairness and authority, strengthen publicity, and regular services to achieve tax diversification. for the taxpayer to provide extensive, thoughtful, diversified and high quality tax services, tax information, and create conditions for the sources of revenue management to improve the tax degree of compliance is the world's common practice in many countries. In addition to the traditional modes of publicity outside the extensive use of high-tech means of tax information, such as multimedia, FLASH, DVD software, network, etc., but also pay attention to personal publicity in Australia, the tax authorities every year dispatched senior officials and top 30 group of companies to communicate, discuss the company's major business activities and tax compliance issues. the tax authorities also regularly invites industry and economic experts to participate in the management of tax sources, tax officials to better understand the big companies In business and industry in which the economic environment that will enhance the management capacity of tax officials. Links to free download http://eng.hi138.com
Taxpayers Association was established in Germany, do a <<taxpayer>> issue, and the establishment of a specialized database, 24 hours a day to provide tax information services for members.
Second, the revelation of the Chinese sources of revenue management
1 to tax risk management-oriented, rational organization and resources of tax risk management is to maximize the tax authorities to tax compliance as the goal, the scientific goal of the implementation of risk planning, identification order, response handling and performance evaluation, and strive to the most efficient use of limited collection of resources to continuously reduce the risk of tax compliance and reduce the loss of tax revenue in the process. With the social environment, economic development level, the operator quality, comprehensive evaluation of enterprise efficiency and other factors to identify high risk sources of revenue point of the region, industry, enterprise sub-sectors, sub taxes, sub-regional horizontal longitudinal comparison, recognized as a risk management point sources. According to the law of the risk occurring, through the establishment of risk indicators and risk characteristics of signatures, scan data for risk analysis and screening to identify risk-prone areas of compliance, links and taxpayer groups. according to tax risk management needs, the establishment of adapted from the sources of risk management and job management agencies, regulatory agencies at a reasonable tax base and job based on the establishment of vertical interactions, horizontal linkage, internal and external collaboration, the three-dimensional running smoothly operating mechanism, the limited collection of resources to achieve effective integration, optimization configuration. Will it help to promote quality and efficiency of tax collection continues to improve, whether it helps the most efficient way to reduce the risk of tax, to promote tax compliance and planning to start, and as a measure, test resource integration configuration, the success of the transformation process standards to strengthen the exchange of information sources, diversification of sources of information. Related information with taxpayers variety of sources, from many different levels and in different parts of the tax authorities and related departments to master, involving industry and commerce, customs, finance, statistics, land management and other administrative departments as well as banking, power, audit, evaluation, etc. institutions and corporate data, therefore, strengthen the tax base management must ensure that the relevant departments to grasp the effective exchange of information transfer. At present, China's tax authorities have embarked on sources of information process management tools, but also achieved some results, such as the Golden Tax Project, evaluation systems, security control, automated teller machines, etc. However, Chinese sources as management information project started late, compared with Western countries, there are still some gaps, mainly reflected in: the existing sources of revenue management depth and breadth of data collected are not enough sources of revenue management information analysis and application of low level, the use of data mining is not high In order to better application of information technology means to strengthen the management of tax sources, it is recommended mainly from the following aspects: (1 speed up the process of the network society. network society, is to make the computer network from the tax authorities extend to all sectors of society, to achieve departmental data sharing, so that the taxpayer's tax authorities to fully understand the tax information (2 to establish sources of revenue management information system. to establish a tax base information collection, processing and use (including risk assessment analysis of the main line of tax sources of revenue management information system, to enhance the tax department of information collection, utilization, management capacity, strengthen risk analysis and assessment of tax (3 establishment of tax policy analysis system. to establish a full-featured, efficient coordination, information sharing, monitoring, tight security and stability of tax policy analysis system full use of the collection, collation of data, to provide valuable decision-making information professional category management. according to the size of the taxpayer's tax base, tax risks, tax compliance for sources of different classification, classification management, there will be help improve management efficiency, reduce management costs. the taxpayer size classification based on risk, the implementation of different management, the management of point sources by the management to manage risk of all taxpayers taxpayers will be limited by the tax administration for the management of resources good for all taxpayers to comply with high-risk priority groups and areas of tax, to strengthen management effectiveness and relevance. for different taxpayers in different tax risk monitoring and audit of tax measures on the high degree of compliance easing measures taken by the taxpayer, the taxpayer self-management, self-assessment, the tax authorities simply monitoring and observation; high risk of tax, low tax compliance for taxpayers to take stringent measures to monitor the implementation of full, comprehensive tracking, comprehensive audit In response to the taxpayers of different sizes with different design, monitoring of tax sources, the management program would be focused on large enterprise groups to manage the State Administration of Taxation, based on their audit of the management of the implementation of tax measures for small and medium enterprises in order to assess the risk of tax the main sources of revenue monitoring methods, the use of these enterprises are still territorial management. step up publicity efforts to provide quality tax services tax-related information has been continually improved in recent years in China, the way of tax-related information has also undergone a lot of changes, the full learn from the experience of developed countries in this regard, the use of free services, free tax guide, the use of radio and television propaganda media, the creation of tax courses, etc., for the taxpayer to provide comprehensive and detailed and thoughtful tax service really set up 'for the taxpayer service, 'the foundation of modern tax administration. sources of revenue management, the ultimate object is the taxpayer, the taxpayer should attach great importance to the dominant position of the tax, not a good service system for protection, not the active support of the majority of taxpayers, it is impossible to improve the tax base management so as to establish a tax service center mode, the existing re-collection, the collection of light service model into a heavy service, re-inspection of the mode, speed enforcement by the simple law enforcement services to the role of conversion, for the taxpayer to provide a wide range of full and regular tax-related services. 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In dealing with the Inland Revenue Department and the taxpayer, should strengthen the communication with the taxpayer to fully understand the wishes and demands of the taxpayer, the taxpayer segments, so that the tax on the basis of universal service both in the individual, the taxpayer to provide personalized service.
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