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税收征管过程就是把潜在的税源转化为税收收入的过程。税源管理作为税收管理工作的起点和基础,贯穿于税收征管工作的全过程。随着税收征管工作的重心向“税源管理”战略性调整,必须加强税源的有效监控。一、目前税源管理存在的主要问题1、税源监控范围偏小。一是目前对税源企业的监控是通过财务指标实施的静态税源监控,而忽略了从税务登记、开业、停歇业这一首要环节的动态监管。二是存在漏征漏管现象,有少部分应纳税人未纳入到税务部门管理范围。三是主要对重点税源企业实施监
Tax collection process is the process of converting a potential tax source into tax revenue. Tax revenue management as the starting point and basis for tax administration throughout the whole process of tax collection and management. With the focus of tax collection and management to “tax source management ” strategic adjustment, we must strengthen the effective monitoring of tax sources. First, the current tax source management of the main problems 1, the scope of the tax source monitoring is small. First, the current monitoring of the tax source enterprises through the implementation of static indicators of financial indicators of tax sources, while ignoring the tax registration, opening, the closure of the primary link of the dynamic regulation. Second, the existence of leakage leaking phenomenon, a small part of the taxpayers should not be included in the tax department management. Third, the implementation of supervision of key tax sources