Research On Specialized Management Of Tax Revenue

Strengthening the tax regulation and preventing the loss of tax is the core of our tax work. The structure and scale of local tax sources have undergone profound changes, while our country has made a spurt of progress and rapid development in information technology and society economic, the traditional tax source management mode that called "tax administrator" become more and more difficult to adapt to the new situation. The State Administration of Taxation began to reform the mode of tax administration that based on the advanced experience of the countries all over the world on tax collection and management and started from the aspect of the strategy of tax information management since 2008. According to the requirements of the State Administration of Taxation, as the only tax system reform mode pilot unit in the whole national local taxation bureaus, from 2010 Jiangsu Province Local Taxation Bureau began to establish to clarify the rights and obligations of both parties, levy power responsibility to the taxpayer as the premise, optimize the tax source management function allocation, strengthen the guiding role of risk management, improve the collection efficiency of the allocation of resources, promote the in-depth development of tax professional reform. This article carries out monographic study on this background.This article starts from the practice of professional management of tax in Baoying Local Taxation Bureau, and mainly uses the literature research method and system research method, experience summary method and comparative study method and other research methods. The research target of this article is professional management of tax with risk management. This article takes the theory of division of labor, the theory of scarcity of resources allocation, the theory of business process reengineering and the theory of tax risk management as the theoretical basis, starting from the definition of relevant concepts of professional management of tax, combined with the work practice of Baoying Local Taxation Bureau which I now working for, summarizes the specific practices of the professional management of tax and points the existing problems, On the basis of the experience of domestic and foreign tax administrations, combined with the actual situation of Baoying Local Tax Bureau, from four aspects of reconstruct taxpayer information mechanism, full implementation of taxation management information technology, build a professional team and improve the tax risk management mechanism and other aspects to improve the professional management of tax more and more perfect. I hope this article can provide some ideas for professional management of tax in Baoying Local Taxation Bureau of certain reference and reference, and also contributes to the local economic development in Baoying.