Study On Tax Specialization Management Of Coal Industry In Qujing City

Qujing is a city which is rich in coal resources, in the process of industrialization, Qujing brings its advantage into full play, to achieve industrial chain link based on coal resources like "electricity-coal integration", " coal-phosphorus-electricity integration ", coal-electricity-metallurgy integration etc. basically forming a "coal-electricity, coal-coke, coal-smelting, coal-chemical, coal-building materials", etc. On the basis of the coal industry pattern. As the pillar industry of Qujing, The coal industry tax revenues even surpass cigarettes becoming the top of list. With the economic globalization and China’s industrialization, informationization, urbanization, marketization and internationalization of in-depth development, growing number of taxpayers are involving in the coal industry, enterprise organization form and operation way diversificating, trans-regional, cross-industry organization, parent-subsidiary, associated companies, enterprise groups’ number are growing.At the same time, as the digitalization and intelligentization of enterprise operation and management developing rapidly, large-scaled, complex financial electronic transactions and e-commerce growing, information asymmetry condition aggravating, tax revenue management is facing a high degree of complexity and uncertainty, the traditional ways are difficult to adapt to the rapid development of this information society.How to further enhance the level of the tax professional management of the taxation authority, improve the taxpayers’ compliance of the tax law, is increasingly becoming concerning hot problems and critical issues to be resolved.This paper quoted the coal industry management experience of Qujing in recent years, using professional management experience both at home and abroad for reference, based on the theory of tax compliance and tax risk management the information management and the specialized division of labor, actively explore the tax professional management new mode that seeing the coal industry as the carrier and risk management as the guide, supported by information technology, professional team to ensure", trying to solve a series of contradictions and problems between limited tax collecting resources and rapid development of taxpayers, the backward management means and the information society environment, administrators’ ability and requirements of refinement and scientific management.At the same time, on the basis of fully research and analysis of tax professional management of the coal industry citywide, this paper is localizing the specialized management problems existing in Qujing on coal industry, accordingly putting forward the countermeasures and suggestions to the problems, aiming at improving the quality and efficiency of tax collection and administration, and lowering the cost of tax administration and law enforcement risk, do has the certain value both innovatively and applicably...