论税源监控体系-财政学专业论文.docxVIP

内容提要 第四部分社会化税源监控系统，首先对我国社会化税源监控存在的问题和 成因傲了简要的分析，然后对社会化税源监控系统的本质及构成做了较系统的 阐述，在此基础上对如何协调专业化税源监控系统和社会化税源监控系统之间 的关系提出了～些建议。 关键词：税源监控 控制系统 税源监控体系 专业化税源监控系统 社会化税源监控系统 ABsTRCATII ABsTRCAT II ABSTRCAT With the rapid development of the socialism market economy and deepening of the reform of taxation administration system，profound change of the economic base and social condition on which tax resource depends has taken place．The variety， fluidity and changeability of tax resource boost up greatly thus complicated changeful system of tax resource comes into being．The supervising and control of tax resource is one of the important indispensable basic elements in the taxation administration system．It determines the quality and efficiency of the taxation administration system．It is a realistic problem to solve quickly how to implement effectively the supervising and control of tax resource on condifion of the morbidity of law and draggling of people’S idea，moral level and consciousness of law． Effective supervising and control of tax resource will not disjoin with the scientific， canonical，and effective supervising and control system of tax resource．Without a scientific systemic system of supervising and control of tax resource，it is jUSt phrasemongering tO predominate the scale and distribution of tax resource by rule and line in time，constitute scientific tax plan，control tax dodging effectively and exert fully the function of revenue．How to supervising and control tax headspring effectively,lie on that the system of supervising and control of tax resource rlMls in effect，The validity of the system of supervising and control tax resource depends on the system itself and the’environment． This thesis tries to establish the system of supervising and control tax resource that fits the situation of our country with the help of cybernetics and the theory of management，linking domestic condition and international successful experience． This thesis is divided into four parts： The first