Research On Professional Management Of Key Tax Sources Of Tongling Local Taxation

With the fast development of economic globalization in the world and industrialization, informatization, urbanization, marketization and internationalization in China, taxpayer numbers are increasing very quickly, and at the same time the economic nature, organization form and business practice are showing the trend of diversification. As the problem of information asymmetry and striking conflict between few tax administrators and more taxpayers arise, tax source administration is becoming more and more complex and difficult, so the traditional tax source administration mode, taxpayers managed by tax administrators directly, can not adapt to new changes. To solve the above problems, professional tax sources management and information technology management of tax should be implemented.Firstly, sources from the professional management of the asymmetric information theory and theoretical analysis, confirmed by specialized theoretical necessity of strengthening the management of key tax sources. Professional management of revenue sources in recent years a new management philosophy, many parts of the path in terms of professional management to explore sources of revenue have made unremitting efforts. Key sources of the total current proportion of the total tax revenue is increasing year by year, the strengthening of key sources of revenue management in terms of increased tax revenues or from the study of the economic structure are very important.Second, focus on domestic sources of revenue management experience and successful practices in the study. Professional management of the sources where a reference described.Based on the theory analysis of key tax source management, the thesis takes the key tax source management of Tongling Local taxation as research object, and applies the method of combining theory and practice together. Firstly, it analyzes the current situation and practice of the key tax source management of Tongling Local taxation, and researches on the problems and reasons existing in the management of key tax sources. Secondly, both domestic and overseas successful experience and practice of key tax source management are referred. Finally the corresponding countermeasures of strengthening the key tax source management are also suggested in the new mechanism of tax sources management. Key sources of professional management of the need to continuously improve the sources of revenue management system. In the existing circumstances require a reasonable allocation of human resources. And establishing professional management personnel. Strengthening the role of tax information management. Optimize the tax service, publicly the Tax process. Set in the whole society honest, trustworthy tax environment, social functions have taken the initiative on tax revenue collection environment.Through the above sources of professional management, it is supposed to play an enlightening role to the quality and efficiency of the key tax source management of Tongling local taxation.