The Research In Professional Management Of Tax Source Management Of Guangxi’s Local Taxation

Tax revenue is the basic form of national fiscal revenue, countries in many aspects of politics, economy, culture and so on, are inseparable from the support of tax. And the key to determine the success or failure of tax is the tax source management. In the daily administration work, the tax authority from the type, from the tax classification faces various kinds of tax source. In the actual work of taxation management, tax authorities tax contribution is large, often think of the unit or region total derivation of tax plays a meaningful business known as the key source of tax revenue (of different levels have different standards). In the practical summary of work experience, we find that the key tax source enterprises, usually more than one unit of total tax revenue, an area of 50% from the unit, the area. Therefore, how to effectively use the collection and management of people, money, material, make the key tax source management and control effectively, the collection in place, give full play to their effectiveness, have very important meaning for the tax work.Tax collection and management work in traditional, no matter what type of tax source, the use of "household to the people, all things rule" of the "nanny" collection and management mode, namely, a corresponding plurality of sources of tax administrator management, discretion, approved rights and other related power are controlled by the tax the administrator. With the development of economy and society, the traditional tax administrator "household to the people, all things rule" of the "nanny" levy management mode has been unable to adapt to the need of reality, on the one hand, the increasing number of tax, a tax administrator may want to manage thousands of households has tax source enterprises million, apparently ability, effort are unable to adapt to such a large workload; on the other hand, due to the highly development of economy cause the revenue scale development speed, the tax source management the amount involved is huge, set high degree of discretion right, approved in power very easily lead to tax administrators into the area of corruption, Rent-seeking "soil". Therefore, the reform of traditional sources of revenue management has become an urgent problem. This paper takes H County Local Taxation Bureau focus on implementation of tax professional management working experience as an example, according to the Bureau of the implementation of response before the key tax source management specialization work problems, measures and achievements, tries to analyze the application of operation management theory, to promote tax strengthen tax professional management and puts forward some constructive solutions method.