Research On The Professional Management Of Harbin’s Local Tax Source

Based on the professional management theory and the analysis of successful experience oftax source management in the United States, Japan, Australia, Singapore and other developedcountries, understanding of existing system for the revenue sources management, this thesisgives a series of approaches to construct a professional tax-source-management frameworkthat structured reasonably and suitable for the collection and management of tax in the basicdepartment. In the framework advanced management tools and methods are introduced, along-term mechanism used for professional management is created. These approaches areexpected to achieve that taxes abiden by law, the receivables must be collected, to establish afair tax environment, and promote the developmnet of economic and tax coordinately. Thisthesis regard Harbin city as a case study and start with its work status of the local tax sourcesmanagement system. First, the problems are analysed in the management, including: theorganization of tax source management is set up backwardly, the management system worksinefficiently, there is lack of risk awareness in the management process, the managementmethod and approach need to be improved, the personal quality of tax collectors is unsuitableto the requirement for the modern tax source management, and so on. Second, the professonalmanagement framework for Harbin local tax sources is designed and created that includesorgnazition, workflow and system used for it. Finally, some strategies and recommendationsare proposed that set up the specialization in orgnization, system, process and approaches, andestablish its supporting and protection mechanisms.