Optimization Of Key Tax Source Management In Shuangyashan Local Taxation Bureau

The tax source management is the fundamental of the tax collection and administration.With the deepening of the economic restructure of resource-based city, the structure and scale of tax resources in local taxation system have been undergoing significant changes. The increasing of liquidity and elusiveness of tax resources lead to great challenge in tax collection and administration of local tax bureau. The key tax resource plays a dominant role in tax revenue,the importance of which is self-evident. Consequently,it is of extremely important practical significance to implement the optimization of tax resource management in order to improve the management level of grassroots tax authority, boost the development of territorial economy as well as ensure smooth economic transition of resource-based city.On the background of economic restructure in Shuangyashan, a typical coal mine-based city in northeast of China, this study focuses on the tax source management for local taxation bureau. Firstly, the associated theories of key tax resource are introduced, the current situation of which is subsequently analyzed from the perspectives of the development and bottlenecks of resource-based city, the key tax resource investigation together with the development status of tax resource enterprises,providing a general understanding of tax resource management.The problems in the tax resource management for local taxation bureau together with the corresponding reasons have been addressed via the investigations on management pattern,informatization and tax staff preparation.On the reference of advanced experiments in tax management in both developed countries and domestic resource-based cities, the optimization plans are carried out to resolve the issues of the simplification in management pattern, low integration with informatization and demand of tax staff preparation improvement. Furthermore,the detailed implementation and relevant supporting measures are also proposed as the aspects of ameliorating professional management in key tax resource, enhancing informatization construction on taxation administration, and improving comprehensive quality of tax staff in local taxation bureau.