The Theory Of Tax Source Management Specialization

Economy determines taxation and taxation regulates economy’ which is a basiceconomic theory of taxation Actually from the practice of tax administration economydetermines tax sources which is not only the foundation of taxation but also to some extenta reflection of the level of national income We depend on tax collection to realize thetransformation from tax sources into tax revenue Visibly,the level of tax collection plays adecisive role on the difference between tax sources and tax revenue Tax sourcemanagement is the basic and core link of tax collection therefore improving tax sourcemanagement is the key to enhancing the quality and efficiency of tax collection.Faced with rapid economic development，multiplex and complex marketing and moredetailed division of labor market the scale of taxation is growing increasingly and thedemand of tax service rises sharply whereas the resource of tax management is limitedTherefore according to this situation.tax authorities should adjust the way of managementwithout delay and create management methods as well as improve the managementmechanism. Thereby we shall make tax management change from extensive type tointensive type and comprehensively improve the quality and efficiency of tax collection asto obtain professional management of taxation.In conclusion,this essay which is based on tax source management with the methodsof literature search case analysis and statistical analysis gives clear definitions to the keyconcepts such as tax source management professional management of tax sourcesspecialization of positions etc. besides,it brings forward the significance of theprofessional management of tax sources within modern tax management Moreover on theessay suggests the study of a new mode that should be risk management orientedscientific-classification based and information management relied.Besides it givesprofessional strategies as follow.