Research On The Tax Precise Management

In recent years,with the rapid economic development,the development of tax in our country is rapid as well,the national tax revenue increased from 478.9 billion Yuan in 1994,to11.0497 billion Yuan in 2013.At the same time of rapid growth of revenue growth, as insufficient theory research in tax management in our country, traditional tax administration is facing enormous challenges.In the background of refined social division of labor and continually improvement of degree of specialization, tax precise management becomes breakthrough and point of strength of comprehensively improving the quality, efficiency and level of tax administration. In recent years, the exploration of national tax systems carrying out precise management emerges in endlessly. But tax precise management in our country lack of systematic theoretical direction, mostly discuss from one aspect, and obviously lack of systematic refining and summary.The paper expounds connotation and theoretical basis of tax precise management,and combines with author’s work,discuss specific situation of Wenzhou Longwan local Taxation Brueau carrying out tax precise management. Firstly introduce the setup of tax risk management mechanism, strengthening information management system, strengthening tax assessment, improving the level of tax service, deepening collection and management target responsibility system assessment, strengthening tax precise management means such asthe follow-up management. Through quantitative analysis and qualitative analysis, demonstrates the effect of tax precise management carried out by branch. Then point out current existing problems of branch in tax precise management, that is tax management concept without continuous innovation、lack of information collection and management measures、quality of tax management personnel needs to be improved、decentralized tax sources lead to high cost of refine、heavy tasks of collection assessment etc., and analyze existing problems,it is mainly cause by part of tax officials’ thought lag behind、low compliance of taxpayers、lack of management mechanism and measures、insufficient level of information technology、incorrect design of collection and management appraisal system. Finally, put forward specific countermeasures. Tax precise management shall treat comprehensive quality and sense of responsibility of tax official as guarantee,based on information management platform,perfect internal performance evaluation mechanism,complete tax credit system,promote tax professional management and special tax assessment process,so as to improve the quality of collection and management.The paper combines theory with practice,adopts literature research method、survey method、comparison method、combination of qualitative analysis with quantitative analysis method,on the one hand provide beneficial consults and reference for Wenzhou Longwan local Taxation. Brueau deepening reform of tax administration through systematically research tax precise management theory. On the other hand, demonstrate effect brought by tax precise management and specific measures by the practical example of branch carrying out tax precise management,and provide reality basis for further enriching tax precise management theory.