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

Taxation is the main source of national revenue. The tax work, one of the core business of tax collection and administration, the quality and efficiency of tax collection and administration under the influence of tax source management is good or bad. A good tax source management work, can effectively improve tax collection and management quality, and the effect of tax department.With the globalization of the international economy and the domestic market continue to promote economic reforms, the State Administration of Taxation report on the work of recent years, clearly stated that "we must continue to strengthen the tax collection base, and actively explore the sources of revenue and professional management", on the State administration of Taxation, the tax bureau at the grassroots level, the tax authorities at every level are combined with the actual situation continue to explore how to promote the professional management of tax sources work. Therefore, the implementation of professional management of tax sources is a big trend in the general direction in recent years, is also an important research direction of the tax department.This article describes the sources of revenue through the content as well as sources of revenue management professional management, professional management and theory, developed the world’s sources of revenue specialized content management tools. This essay uses question-and-answer survey and interviews on the taxpayers and workers in Jinjiang local taxation bureau and makes full use of the author’s work experience; analyzes on the measure of tax source professional management of Jinjiang local taxation bureau with literature research, statistic analysis and comparison. This essays points out the deficiencies of tax source professional management of Jinjiang local taxation bureau, puts forward proposal on perfecting of tax source professional management of Jinjiang local taxation bureau.Those proposal can assist tax agencies to speed up the transition of management mode as well as the implementation of the revenue source specialization management reform.