Research Of Professional Management On Tax Sources

With the development of China’s socialist market economy and the gradualdeepening of reform and opening up, the number of taxpayers, mode of operation, thescale of operation has changed greatly, and this corresponds to the sources of revenuemanagement, power management, management did not significantly improve the case,it is stretched, the quality of tax administration is constantly being challenged practice.In this case, more and more professional management of tax sources are mentionedand attention to the tax authorities, the national tax authorities in many places havelaunched a grass-roots exploration and practice of professional management of taxsources, and strive to find sources of revenue for their own characteristics of aprofessional the road to achieve professional and scientific management of taxsources, and promote continued to improve the quality and efficiency of taxadministration. Currently, the professional management of the national tax system taxsources in the exploratory period has just started, the professional management of taxsources to carry out the research with the times of great theoretical and practicalsignificance.First, the implementation of professional management is to achieve revenue taxsources of scientific management, deepen the basic method of fine management is toimplement the "information management tax" is an important measure, and secondly,the implementation of tax sources is to strengthen professional management ofvarious types of tax administration, promoting the rule of law effective tax initiatives,is to optimize the allocation of human resources, promote scientific development ofimportant tax practice is a necessary way to improve service quality and efficiency,optimize the development environment. Division of labor theory, Pareto rule,scientific management theory, performance management theory and flat managementto provide an adequate basis.Specialization is the inevitable product of social division of labor requires a highdegree of development, but also the modernization of the tax administration, tax administration reform the way. Reform itself belongs to the category of development,is a jumping, transformational development. Due to the characteristics of its ownsources of revenue management constraints in the implementation of professionalmanagement process must be prepared on the theory, organizational and ideologicalreform in order to avoid detours, and achieved good results. Sources of revenuemanagement specialization is the State Administration of Taxation on tax collectionin the future to determine the basic direction of reform, tax utilities can achievescientific development, rely on professional management practices and exploresources of revenue to some extent. In this paper, the professional management of taxsources for the study, the theoretical basis of the history of the evolution of taxadministration reform, tax sources professional management, professionalmanagement experience in Western countries to analyze sources of tax revenue,combined with professional management Henan tax system pilot actual sources ofrevenue, assess and compare the effectiveness of the pilot units lack specializedsources of revenue management, in-depth analysis of revenue sources currently existin the professional management of problems and contradictions, professionalmanagement revenue sources proposed to further deepen the path of choice.