Research On The Mode Of "Dealing With The Tax Businesses Before Verifying Them "in The Tax Collection And Management

With the rapid development of economic society,the number of taxpayers is increasing,the business model is gradually complicated,the tax sources are changing diversely,the contradiction of asymmetry between tax collection and taxpayers' communication is obvious,the risk of basic tax authorities' burden and tax erosion is increasing.The traditional management model of tax sources that divide the taxpayers according to dependency can't adapt to new situation,only according to the different characteristics of taxpayers' actual situation and the management,adopt the implementation of the external to sub sectors and sub scale management as the key to tax risk management as the guide,persist in the combinations between taxpayers and management,according to the professional management mode of high-quality professional management talents,make the professional management to tax sources and team-oriented management to important tax sources,and that will solve the above problems.The thesis is based on the tax collection reformation of "Dealing with the tax businesses before verifying them" in Taiyuan,professional management of important tax sources as the research object,adopt the method of the theoretical with practice.Firstly,describe the work and performance of the management of important tax sources "Dealing with the tax businesses before verifying them" in Taiyuan,analysis and research the problems and reasons of professional management of important tax sources.Finally,explore how to further strengthen the key sources of professional management of important tax sources in "Dealing with the tax businesses before verifying them".The professional management of important tax sources needs more professional team management,more sophisticated information technology of support management,more merit assessment mechanism innovation management and deeper management of cadres'quality.The thesis adopts the research of professional management of tax sources to make the management important tax sources and "Dealing with the tax businesses before verifying them" more integrated,so as to improve the quality of tax collection and the satisfaction taxpayers,reduce the tax retention and cost of taxation collection.