Research On The Specialized Management Of Grassroots Taxation In The Yangzonghai State Taxation Bureau Of Kunming

Tax sources and revenues incomes constitute the economic fountain head with which how to grasp and understand may be regarded as the starting point of all the ta xation affairs as a whole.The complete,systematic and deep professional supervisio n of tax sources is not only the kernel and foundation of taxation collection and admi nistration but also the inner requirements so as to better supervise the relevant works like the taxation collection,taxation service,risk protection and performance check e tc..The basic reason to implement the professional supervision of tax sources is to meet the development of the new situation,and to establish the taxpayer-oriented mo de of taxation supervision and thus to present the conception of Service Type Govern ment which is popularly enhanced nowadays.Under the circumstance of limited reso urces,in order to implement the limited supervision effectively to the increasing and complicated taxpayer groups,we need to supervise by categories and levels,and to s egment and attend to the VIP tax resources closely which will achieve the reconstruc tion of the whole state taxation administration finally.And this the final guarantee of professional supervision of tax resources.The key work of professional supervision of tax resources focuses on the utilization of the best management methods and skills represented by risk control and efficiency evaluation.The article adopts the methodo logy of case study taking Kunming Yang Zong Hai state tax administration as an exa mple.To begin with,it explores the background of the research topic,some basic co ncepts of the professional supervision of tax resources and theoretic support both ho me and abroad.Secondly,the article gives an introduction of the current situation of Kunming Yang Zong Hai state tax administration in taxation supervision and admini stration.Thirdly,the article provides an analysis of the difficulties and the reasons ex isted in the professional supervision of tax resources and try to give some theoretic t houghts to the solutions of professional supervision of tax resources so as to give so me detailed and operable suggestions and advices to the Kunming Yang Zong Hai state administration in this specific period of management transition accordingly.