Thinking On Improving The Professional Management Of Tax Source

In recent years, with the continuous development of economy, politics and societyin China, higher and higher requirements are placed on the level of tax management,which leads to stronger and stronger appeal of “Innovative Development, Managementfor Tax Development”, unveiling the a new round of reform on tax collection andadministration characterized by “Professional Management of Tax Source”. How to givefull play to the new model and improve its effects is an important subject which needsfurther study and promotion.With professional management of tax source as its research object, this paperadopts the logic of “first conduct a theoretical analysis, then contrast in practice andpropose a perfect suggestion at last” to design the whole text. First, it introduces thebasic history of the development in management of tax resource and analyzes theessences of professional management of tax source; on this basis, this papersystemically analyzes the relevant theories on professional management of tax resourcesand gets the basic theory frame and operating logic of this management after learningfrom the experience in management of tax sources in different regions in the world;Second, by taking Yancheng Internal Revenue Service as an example, this paperintroduces the basic situation of professional management of tax source---division ofresponsibilities, transformation of management methods, building professional team,identification of risk analysis, risk response measures and management, and informationsupport---which yield effective fruits in reform; Third, with the basic framework ofprofessional management of tax source mentioned above as a main line, this paperexplores the8problems existing in this current reform: the changes in ideas are not inplace, the utilization of strategic management is not full, the distribution of collectionand administration resource is not appropriate, the ability to master risk management islacking, the legal management mechanism is yet to perfect, the developing level of information is still lagging behind, the modern human resource management system isyet to establish, the management environment still needs improvement, and all of theseproblems analyzes the root causes and identifies the cruxes; At last, according to theobjectives of professional management of tax source, this paper comes up with specificmeasures and suggestions in terms of: making the modern development strategies of taxmanagement, reconstructing the internal organs of tax authorities, transforming themanagement methods of tax-paying services, improving risk management mechanismand system, upgrading the management of taxation legal system, enhancing thesupporting role of tax information, reforming the human resource managementmechanism and system and improving modern administrative guarantee system, whichprovide references for speeding up the transformation of taxation authorities andpromoting the reform on professional management of tax source.