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税源管理是指对各税种税基的控管,是做好各项征管工作的基础。我局通过管理理念、体制、方法、手段的创新,全方位加强对税源的管理监控,使税源管理趋向精细化、科学化,促进了征管水平的提高。一、税源分类管理的涵义税源分类管理是指根据纳税人和征税对象的不同特点,将其划分成若干类型,找出规律,有针对性地加强管理。分类管理是社会专业化分工在税收工作中的体现,是社会进步的必然要求。我局主要采取了以行业分类为主、兼顾规模分类的管理方法,将企业按照行业
Tax source management refers to the tax base for all kinds of tax control, is to do a good job in various collection and management basis. Through the innovation of management concept, system, method and means, our bureau strengthens the supervision and management of the tax sources in an all-round way so that the tax source management tends to be refined and scientifically promoted and the level of collection and management has been promoted. First, the tax revenue taxonomy management Tax revenue taxonomy management refers to the different characteristics of taxpayers and tax objects, will be divided into several types, to find out the law, targeted to strengthen management. Classification management is the manifestation of social specialization in taxation work and is an inevitable requirement for social progress. Our bureau mainly adopts the management method which is mainly classified by industry and takes into account of the scale and classifies enterprises according to the industry