Research On Reform Of Tax Administrator System In Specialized Management Mode Of Tax Source

Tax administrator system in China has experienced three periods:specialized administrator system including collection, management and checking; tax administrator system, which split the relationship between steward and management; tax administrator system combining steward and conservator. The changes of tax administrator system in each period are all with the purpose to adapt to the economic and tax collection and management mode and guarantee the completion of tax source management overall target.With the rapid development of market economy in China, the taxpayer has drastically increased. Enterprise management mode and the way of accounting have become increasingly complex. The economic subjects interpenetrated with one another across countries, regions and industries. Tax source management presents the characteristics of complexity and arduousness. Dividing executives in the traditional way of territorial jurisdiction and the nanny management of collection and management mode no longer adapt to the requirements of the current tax source. Combining with the actual situation of China’s tax collection and administration, and learning from the advanced concept of international tax management and experience, the state administration of taxation decided to carry out the pilot work of the tax resource specialized management in some areas in 2012.Tax source specialized management reform was carried out throughout China in 2013. Part of the union cities taking part in the tax source specialized management program carried out by the Inner Mongolia autonomous region administration of taxation, such as the city of Huhhot, Baotou and Ordos have achieved certain results. Of course the transformation of collection and management way and pattern also created some problems. The original tax administrator system is also a kind of collection and management mode. Many of its requirements are contradictory to the specialized management. The present situation brought some resistance to thoroughly implement of tax specialized management. Therefore, in order to achieve tax specialized management, we must reform the current tax administrator system, which requires tax administrator system to highlight more the concept of profession and service.This paper will firstly give a brief introduction to the basic concepts and theories of the system of revenue, tax source and tax administrator system and tax specialized management. Then the author will propose some suggestions under the background of Huhhot national tax system specialized management and considering some problems of the tax administrator system. The author hopes that Huhhot national tax system build a tax administrator system adapting to the specialization of tax management, in order to achieve objects of stable growth of tax, improvement of compliance of the tax law, improvement of collection and management efficiency. Now a lot of cities in China carry out the studies of tax specialized management, but few of them focus on reform of the tax administrator system in the specialized management mode of tax sources. Thus, the active explorations of this problem are also some supplementary for the deeper research on specialized management of tax resource theory system in China. Therefore, this selected topic has certain theoretical value and practical significance.