Research On The Professional Management To Tax Sonrce Of Huainan State Taxation Bureau

Along with the high-speed development of China economy, the organization forms and operation models of an enterprise have been characterized by diversification and complication. Besides, the operation concept of enterprise teamwork has been intelligentized. Accordingly, the administration of tax sources has become increasingly complex and difficult. However, the traditional models of administration of tax sources can't meet the present requirements. How to adapt to the changes of taxation situation and the establishment of new administration models of tax sources have been an urgent task for the tax personnel. Therefore, Huainan Municipal State Taxation Bureau puts forward new scientific categories of the sources of taxation and establishes specialized agencies for the administration of tax sources With the aid of modern information technology, Huainan Municipal State Taxation Bureau realizes the specialization and informatization of administration of tax sources, lowering the cost for levying tax and improving the efficiency of tax collection.This paper is divided into five chapters, elaborating specialized administration of tax sources in Huainan Municipal State Taxation Bureau. The first chapter expounds the research background, purpose and introduces the related theories at the same time, explains the research thoughts and methods; The second chapter focuses on the domestic and foreign various administration patterns of the tax sources. The third chapter, in terms of pilot professional administration of tax sources in Huainan Municipal State Taxation Bureau, introduces the necessity of the reform for the pilot professional administration as well as the overall train of thoughts and basic principles for implementing professional management. This chapter mainly discusses the specified practices of professional mangement of tax sources. The fourth chapter elaborates the existing problems in the process of implementing professional administration of tax sources. In the fifth chapter, the writer, according to the related theory, combined with the status quo of implementing the program in Huainan Municipal State Taxation Bureau, gives personal advice about the problems raised on the above chapter and puts forward specific measures to solve these problems. The administration of tax sources is the foundation and core of tax collection and management, reflecting the level of tax collection and management. The management patterns of tax sources affects the tax collection and management quality, the tax revenue growth and the function of tax regulating economy. Huainan Municipal State Taxation Bureau began to launch the specialized management of tax sources in June, 2010, achieving some achievements, but there exist some problems. This paper, from the exploration and practice of Huainan Municipal State Taxation Bureau specialized management of tax sources, summarizes the experiences and lessons and seeks thinking ways and a breakthrough. And this paper is designed to analyze the problems and difficulties in the process of its specialized management of tax sources and some problems occurring in reforms, with the hope that this research is enlightening and helpful for the specialized management of tax sources, so as to offer a sample and suggestion for the specialized management of tax sources of other cities.