| In 2011, the Ministry of finance and the State Administration of Taxation jointly issued the Pilot Proposals for the Change from Business Tax to Value-Added Tax. Then the reform program have been expanded nationwide. At present only the "real estate industry, construction industry, finance and insurance industry and resident services industry " has not been included in the reform program. At the 2016 national financial meeting, the Minister of finance Lou Jiwei said that the reform program will be completed in 2016.With the continuous expansion of the reform program, tax revenue in the local tax department has significantly reduced, the scope of collection management is also severely reduced, and more and more difficulties have emerged in the management of tax.In 2011, the State Administration of Taxation decided to rent Jiangsu as one of the four pilot units of the professional management of tax. The new management mode completely subvert the traditional one. This mode has broken the "territorial management" system and the "tax administrator" system. There are various problems in the initial operation of the new model.The main purpose of this article is to analyze the problems when the reform program expand deeply,and try to find out the way of how to improve the tax sources management, enhance quality and efficiency of tax sources management, so as to enhance the ability to respond to risks. This article takes the theory of tax functions, the theory of asymmetric information, the theory of division of labor and the theory of risk management as the theoretical basis, starting from the definition of professional management, combined my practice in Baoying local taxation Bureau. In this article I have analyzed the current situation of the tax management, and pointed out the problems of the tax system.Then I have made some suggestions:Deepening cooperation between state and Local Taxation,the implementation of performance management, building professional tax management teams. |
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