Study On Professional Management Mode Of Tax Source

With economic globalization and the development of China’s socialist market economy, diversification of organization forms of the enterprise, business network,product virtualization, and transaction concealment has been increasingly evident.Besides, social division of labor has become more and more refined, the numer of taxpayers and electronic commerce is increasing. And the level of corporate accounting is constantly improving. Accordingly, the management of tax source has become increasingly complex, difficult and the tax risks continue to increases. Tax source management is more and more important. However, the traditional and extensive model of tax sources have been difficult to keep up with the development pace of modernization, which caused information asymmetry between tax officials and taxpayers, and leaded to lack of capacity of tax source management. Therefor, to carry out professional management of tax source has become a basic work and primary task.In recent years, all of the tax bereaus continue to explore the professional management mode of tax source. But it is in the exploration and pilot phase. ZS development area is China’s first batch of state-level high-tech zone established in 1990. It has large economies of scal, a large number of taxpayers and high concentration of tax source.The local taxation bureau of ZS development area has explored and reformed professional management mode of tax source. With typical significance, it is to provide practical experience for the reform of professional management of tax source.The essay firstly elaborates the connotation and related concepts of professional management of tax source. Secondly, it employs literature study method,reading a large number of relevant literature to summarize domestic and foreign study results.Furthermore, the essay employs case study method, taking the local taxation bureau of ZS development area for example. Based on study of professional management mode of tax source since 2010 and analysis on tax source’s structure of2012, it puts forward the classified, hierarchical and differentiated tax source management mode with the analysis on the necessity of reform. And then it employs compare study method to compare the date of tax source management before and after implementation. Moreover, it summarizes the implementation results and analyses the problems in real operation according to the practical work experience.Finally, with domestic and foreign study results, the essay puts forward operational,practical and professional advice in eight aspects. The advice is to implement the sub taxpayers model by scale, industry and region, to adjust the duty and responsibility system, to build professional talent team, to construct tax risk management system, to establish integrated tax network, to manage tax source by information technology means, to fully implement performance management, to establish and improve tax service system. The essay is aimed at providing reference for reform and innovation of national professional management of tax source.