Reform Research Of Tax Sources Specialized Management In Our Country

With the rapid development of economy,gradually increasing the number of taxpayer,increasing Situation of asymmetric information between both sides, extensive traditional taxmanagement pattern has not adapted to the requirements of tax collection and administration,they will hinder the efficiency of tax collection. In order to change this situation, StateAdministration of Taxation issued in October2010,"about guidance of starting tax sourcesspecialized management pilot", establish reform work on tax sources professional managementand the guiding ideology, the basic requirements.So far, our tax professional management reformhas been made some achievements in progress, also exposed some problems at the same time. So,it is necessary to carry out the thorough study, to seek the path to improve.Taking improving the efficiency of tax collection in our country as the main line, based onspecialized division of labor theory and asymmetric information theory and risk managementtheory as a starting point,and then it analysis some problems on our traditional management andthe professional management reform, building on experience of domestic and foreign, finally itput forward suggestions on promoting reform of tax professional management in our country.This text consists of7parts. Chapter1,it mainly introduces purpose, the research status of thedomestic and foreign, research contents and analysis methods and the innovation points anddeficiencies; Chapter2, it expounds the relevant theory basis of tax professional management;Chapter3, it analyses the necessity of the implementation of tax professional management, thereform has been achieved and the problems exposed in the pilot reform in our country; Chapter4,it analysis the reform of tax professional management Local taxation bureau of Qingdao andYangzhou; Chapter5, it introduces the successful experience in the United States, Japan andother countries as reference research; Chapter6is the home of the paper, it mainly put forwardsuggestions from perfecting our tax laws, making full use of information resources, optimizingthe tax agency,improving the personnel of tax professional management, strengthening theconstruction of tax assessment system, establishing the coordination mechanism of relevantdepartments with the law, setting up risk awareness on tax sources management; Chapter7, itgeneralizes that professional management will promote management to the scientific,professional and sophisticated, it is significance in strengthen tax source monitoring,reducing thetax loss and increase revenue.