The Research on Balancing Operating Mechanisms of Revenue Levy, Management and Inspection

The reform, which took place inside the principle part of enforcement of the law, affected the improvement on the state of the governmental revenue and expenditure finitely. The out - of- tax governmental revenue disturbed the tax revenue. Therefore we must deviate the tendency that it has occupied an important position. The managerial system of finance and tax revenue should conform to market - oriented economy system, form ' Three - Level Budget, Three - Part Taxation" with Chinese Characteristics and establish three systems the tax of state, municipality, county. The condition can prepare financial resources for a relatively comfortable life construction in our whole community. In addition, we can set up the coordinate operating mechanisms in order to realize the objective of tax revenue "high quality, high technology, high efficiency gradually.