The Research On Promoting Tax Sources Professional Management Of Local Tax System

In the background of current economic globalization and other aspects of the gradual realization of information technology,marketization and internationalization,the organizational forms and operation modes of companies are increasingly showing a diversified trend,the number of taxpayers have an unprecedented growth,but the corresponding management resources are relatively inadequate,the contradiction between them is more and more obvious.If the taxpayer does not take the initiative to declare tax,it is difficult for tax authority to know the relevant situation of taxpayers,which increase the difficulty of collection and management virtually,and make the collection and management process more complex and arduous.Then,tax source professional management,which is risk-oriented,and can coordinate the contradiction between the management resources and taxpayers reasonably,appears to adapt the situation.It can not only realize the process of tax source collection and management,improve the efficiency of management,but also reduce the risk of tax law enforcement of tax officials.Therefore,the implementation of tax sources professional management to allocate the collection and management resources rationally in a large number of taxpayers and achieve the optimal management of tax sources,is of the top priority and priorities in the reform of management.This paper will take methods of literature analysis,qualitative and quantitative analysis,comparative analysis and others,to study the professional management of tax sources,with XX City Local Taxation Bureau as an example.This paper firstly discusses the relevant concepts and related theoretical basis of tax source professional management,including the principle of productivity,division of labor and specialization theory,resource allocation scarcity theory and process reengineering theory.Secondly,it analyzes the current situation of tax management of XX city local tax system,and finds out general problems of the national level,such as the lower level of tax legislation,residents of tax awareness is not strong enough,as well as the existence of self-management mode problems,such as management philosophy and management methods are not fully changed,classification management basis remains to be tampered,the degree of tax protection is still low,lack of information tax support and so on.In response to these problems,I suggest to take some corresponding measures to promote professional management.