The Study On Specialized Management Tax Sources Of Shaanxi Local Taxation Bureau

Tax is the main source of government financial revenue, and collecting fiscal revenue is the basic function of taxation work, and tax collection and management is the one of key services of collecting fiscal revenues, and tax sources management are the key and basic of tax collection while the capability and level of tax sources management determine the quality and efficiency of collecting fiscal revenue. So the key to improve the quality and efficiency of the tax collection and management of tax authorities is to ensure good tax sources management.With the reform and opening-up exploiting in depth and the rapid development of market economy, the greater and obvious changes have taken place in such respects as the production and business management of taxpayers as market main body, which make tax sources management to face highly complexity and many uncertain factors. The localized management mode, the traditional manual operating model and the backward managing means at present are cannot meet the actual requirement of the current development and change of tax sources, which bring challenges and trials to tax sources management. In addition, with the construction of harmonious society exploiting in depth and the constantly strengthening of the consciousness of maintaining rights of taxpayers, they are objectively demand that the tax authorities take innovation of tax sources management as an important content of social management innovations for further studies, to promote the mode transition of tax management from traditional extensive type to intensive type, and to realize scientific, elaborate, and professional process of tax management, and to impel overall improvement of tax management quality and efficacy.Based on those analyses, a new mode and its practical implementation about tax sources management is put forward with taking tax sources management as the research object, by using methods of document summary, depth-interview and system analysis, by analyzing the current mode, specialized theories at home and abroad in management of tax sources and realistic experiences, and by studying the specialized methods of tax sources management, meanwhile combining the present situation of tax sources management and existing problems in Shaan’xi province tax system. In this new mode, the goal is to follow the tax law, and the guide is to reduce the venture of tax management, and the basic is to manage tax using messages, and the emphasis is to classify tax sources scientifically and to management by different levels of tax authorities, and the key is to assess tax situation, and the guarantee is to improve system mechanism. So a feasible mode about specialized management tax sources can be explored and some valuable theories and reference roles can be provided to inform and improve the mode of collecting fiscal revenue further.