Study On The Sources Of Professional Management Of The Local Taxation In Shanxi Province

With the rapid development of China’s reform and opening up the deepening of reform and market economy,taxpayers as the main body of the market in all aspects of production and operation management also occurred in the significant changes,the sources of revenue management to face a high degree of complexity and many uncertain factors,the localized management mode,traditional human sea tactics,the backward management means has not adapted to the reality of the current development and change of tax sources,tax source management is facing new challenges and tests.The literature research method,case study method and comparative study method and other research methods,the first analysis of the Shanxi Province local tax system tax professional management of the status and effectiveness.That current tax system,significantly enhance the quality of tax collection and administration,tax linkage mechanism effect is obvious,prevent the tax law enforcement risk ability to strengthen,the professional quality of the cadres has improved significantly.And there is the Shanxi province local tax system tax professional management problems and cause analysis.Followed by an analysis of the problems existed in the tax classification management,management and the allocation of resources is not reasonable,information issues need to support further strengthened,key sources of risk management philosophy is not strong,and that the reason is inside and outside ideas has not completely changed,the lack of information sharing mechanism,focus the tax source management personnel quality and ratio of not meet demand,prevention and control system is not perfect cause tax risk prevention awareness is not high.Again is to USA,Singapore,Australia,France,Japan and other countries of the tax source management experience for reference,and puts forward the Enlightenment of this paper.Shanxi Province local tax system tax professional management measures are put forward in this paper,the main research results and innovations.,that is,vigorously promote tax professional management countermeasures.Namely the taxpayers implement category management of tax source,improve the technical support of the specialized management of tax sources,recombinant tissue structure,division of management responsibilities,strengthen professional management of risk management;and put forward some measures to ensure the professional management of tax system.Accelerate the change of internal and external ideas,deepening the information tube tax,the establishment of tax collection and management of GPS,perfecting the system of tax professional management rules,to further enhance the key tax source management personnel quality.