Research On Specialized Management Of Tax Source

Economic dominates tax sources, tax sources settle taxes. Tax sourcemanagement is the basis for the entire tax administration. The level of managementdirectly determines the quality of tax administration as well as the size of the taxrevenues and growth rate. China’s current tax administration model developed in the1990s. During the past20years, due to the rapid development of social informationtechnology and economic integration, tax subjects as cross-country, cross-region,multi-industry were increasing. The organizational form, operation mode becamemore various, accounting was team-oriented, computerized and intelligent, taxsources was becoming more and more divertive and complex, information betweenboth sides of taxation were growing asymmetric. The existing tax sourcesmanagement of simply area dicing sources management stressed the issue andcontradiction of fewer people and more issues, lacking of capacity, functionsscattered, extensive mode, irrational source disposition in the fossil tax administrationmode. The traditional decentralized, individual style, experience-based sourcesmanagement model has been difficult to sustain. Aimed at the new situation and newproblems of sources management, specialized sources management is the right choicefor tax authority to follow the development, innovative management methods andorganizational models, as well as to start a new round of tax administration reform.Specialized sources management is a priority and hot issues of current taxadministration reform, there is no existing model to be followed. In recent years,under the guidance of specialized sources management raised by State Administrationof Taxation, tax authorities at all levels carried out an active practice and exploration,received a great deal of experience and achievements. Starting from the backgroundand significance of specialized sources management, definition and objectives,theoretical foundation and other general theoretical research, the paper intensivelydescribed and analyzed the basic approach of specialized sources management,achievement and experience, problems and other causes, and integrated useful experience from all sides due to the current situation of Baoshan City. It tentativelyproposed implementation path of specialized sources management, and stove toinnovate and breakthrough the practice and exploration of specialized sourcesmanagement.There are three innovations in this paper. Firstly, the data are complete anddetailed. All the data used herein, are actual data from implementing pilot specializedmanagement of tax sources of Baoshan City in2012. Secondly, study approach isinnovative. Based on analyzing and studying in management theory, economic theory,tax management theory and other disciplines, the paper was enhanced by suchinterdisciplinary application of theoretical knowledge from many aspects. Thirdly, thesolutions are workable. In this paper, the corresponding solutions of specializedmanagement of tax sources were put forward, these approaches, which due to theclose and practical combination of tax administration, can be workable.