Research On Optimization Of Quanzhou City Taxation Bureau Tax Sources Professional Management

China has been undergoing rapid economic development since reform and opening up. Complex changes in the economic tax source undergoing, large enterprise group emerging, enterprise tax treatment appears team, computerization, information asymmetry of both sides, the tax authorities in the face of such a complex situation, the ability to control tax sources appear serious shortage, risk of tax resources loss as well as enforcement of tax law is also increasing. Traditional management of tax source has been unable to adapt to the requirements of the new era. In order to improve this situation, to meet the requirements of the times, the State Administration of Taxation put forward new ideas of tax professional management and put into action after full consideration. 2011 Quanzhou City State Taxation Bureau as the first tax professional management pilot project in Fujian Bureau, according to the Provincial Bureau of the general idea for the sources of professional management, around three goals which are "is conducive to raise the degree of tax compliance and satisfaction, is conducive to improve the quality and efficiency of tax collection, is conducive to build a clean team and government", make snap of the reform of tax professional management, has established a "risk management oriented, with the tax assessment for the key, to classification management as the basis, to the information tax as the basis, in order to improve the institutional mechanisms for the protection of new sources of revenue management system.Tax source management is the core and foundation of collection and management, tax source management mode will influence the quality of tax collection as well as tax revenue growth. This paper based on the new public management theory, risk management theory and tax compliance theory and the basic connotation of the professional management of the sources of analysis and interpretation, analysis of Quanzhou City tax department of tax professional management system, in Quanzhou, the specialized management of tax sources in the specification of standard service, the implementation of tax classification management, organization system, process reconfiguration, prominent sources of risk management, improve working mechanism, perfect system security and other aspects of exploration are analyzed. And analyze the effect of Quanzhou City specialized management of tax sources, and sources of professional management of the existing problems and reasons. Finally, it puts forward perfect collection process, do a good job of tax services, good performance management, revenue management professional personnel training etc. in view of the strong measures to optimize. This paper hopes to give hint and help to professional management of tax source in State Taxation Bureau of Quanzhou City by summing up the experience, lessons, finding breakthroughs, putting forward on how to optimize tax professional management. It also hopes to provide experience, help to the others are going to carry out the professional management of tax sources, thus, to further improve the tax source management system in our country, promote tax compliance, improve quality and efficiency of tax collection and management, reduce the loss of the tax sources.