Research On Perfecting Tax Administrator System In Local Taxation Bureau Of Nanan Under The Background Of The Professional Management Of Tax Sources

In the current operation mechanism, tax administrators are implementation of tax source management. The tax administrator system is the organization carrier of revenue management. Tax administrator of the tax source management responsibilities is effective performance, administrator system is running effectively is the measure of an important indicator of the quality and efficiency of the tax authorities. These years, China’s rapid economic development, the pace of economic globalization and accelerating, enterprise business model diversification, the tax source management becomes increasingly complex and difficult. To traditional by region to divide the family and to provide "Butler" service administration pattern, has no longer adapted to the requirements of the tax source management. Nanan Municipal Local Taxation Bureau from 2012 to carry out professional management of tax sources have achieved some results. But the specialized management of tax sources bring change of administration mode at the same time, also produced some problems, the original tax administrator system fundamentally see is a collection mode, its many management methods, requirements and professional management model are contradictory, it with the status quo exists to the sources of professional management thoroughly has brought some resistance, so want to truly realize the specialized management of tax sources, we must reform the current system of tax administrators.This paper attempts to drawing on the theoretical research at home and abroad based on, through literature research, case analysis, statistical analysis and other methods, starting from the Nanan City Local Taxation Bureau tax management, Nanan City Local Taxation Bureau Tax Administrator System on the implementation of the status quo. From law enforcement risk big, heavy task, difficult to deal with the complexity of the situation, extensive mode of management of tax source, working enthusiasm is not high the five aspects pointed out problems existing in the implementation of the tax professional management under the background of Nanan City Local Taxation Bureau tax administrators and analyzes the reasons, and puts forward the responsibility to the taxpayer, the liberation of the administrator, scientific classification, innovation management system, prominent tax compliance risk management, the implementation of process reengineering and the corresponding countermeasures to improve the.Now many cities nationwide professional management of the sources of many. But the special for tax professional management under the background of the tax administrator system reform research rarely, so my active exploration to this problem, hope can for the in-depth research on the specialized management of tax sources theory system provides some beneficial supplement.