Study On The Specialized Management Of Tax Sources In Quanzhou Local Tax System

Tax source management is the foundation of tax collection and management work of all countries in the world, however, the increasing complexity, difficulty and risk are presented in actual work. Asymmetry of information of both sides of taxpayer and the administration bring more and more problems. Such as the risk of tax execution, poor taxation supervision and small tax compliance portion all make the traditional extensive tax source management mode can not be better adapted to the new requirements of the current tax source management, also difficult to meet the taxpayer’s growing demand for service. Under this circumstance, the taxpayer has a strong voice of intelligence, teamship and electric count construction of tax management.Specilized management of tax source is the realistic need of preventing law execution risks, which is also guarantee to the reliable tax service, optimization of resource allocation and the needs of improving the quality of optimizing taxation supervision. Compared with the traditional collection methods, the specialized management of tax sources focuses more on improving tax collection and management quality, improving tax compliance degree, the tends to specialization division and cooperation of labor force, management informatization and focal resource distribution under risk-control oriented mode in tax source management.Given the pilot phase of specilized tax source management and lack of theoretical research, this paper, under the guidance of the public management theory and tax source management theory, taking Quanzhou Municipal Local Taxation Bureau on the actual work as an example, pointed out that the common problems existing in the current tax source management and the characteristics of the specialized taxation management. Addtionally, some new ideas, in reference to successful experience from foreign developed countries, about specialized tax source management of Quanzhou City Local Taxation Bureau were presented.