Tax Sources Management Research Of Grossroots Level Under Tax New Normal

Under the guidance of the spirit of implementing of the principle of law-based taxation which was mentioned in he Third Plenary Session of the 18 th Central Committee of the CPC,the reform of tax system has been deeply pushed forward,and the tax revenue work has been promoted into the level of national governance which also the foundation and important guarantee of governance.As the main source of national finance,tax is the core content of national governance system.We should accelerate the modernization of tax and develop the basic and affordable function of the tax in the national governance system.As the important law-enforcing department of the government,tax authorities should adapt constantly to the new normal of tax,strengthen external tax law enforcement and internal administration and improve the ability of collection and management,which are necessary requirement of promotion of the modernization of tax and the economic and social development.Taking the grass-roots tax management units as the research objects and based on the theory of the economic new normal,specialization of tax,tax compliance and risk management,this paper deeply analyses how to establish and improve the grass-roots tax management system.Using research methods such as literature research,comparative research and case analysis,this paper analyses the status,existing problems and reasons of the grass-roots tax source management,and puts forward the necessity and importance of it based on specialization of the tax management and the risk management system.Taking State Administration of Taxation in Shiqu Country Linyi City as the specific research object,the paper combs and summarizes its work practice based on the theory of tax professional management and the risk management system.The facts show that by using the theory of tax professional management,SAT in Shiqu Country Linyi City,has constructed the scientific tax sources management system,implemented the effective tax sources management methods,developed the auxiliary platform supporting tax risk management,and all of which have achieved some effects.However,there are still some problems and shortcomings in practice.For example,it's lack of scientific work overall mentality and a systematic risk management index;The organization is not sound in the management process;Human resource configuration is not reasonable and the risk indicators point unclear.Based on the theory of specialization of tax source management and draw lessons about the successful domestic and international experience,this paper strengthens the system design and system elaboration,pays attention to the organizational structure and function division,perfects the system of work and measures,improve the risk prevention mechanism,and puts forward countermeasures and suggestions about construction and improvement of the grass-roots tax management units based on tax professional management and risk management.The research results show that if the grass-roots tax management units want to improve the system based on the professional management of tax sources and risk management system,they must combine the theory with actual practices,and take measures in five parts:the consciousness of tax management,tax sources management mechanism,specialization of tax sources,tax informatization and contingent of cadres.The first is to strengthen consciousness of tax management in accordance with the law.Only if we insist on the rule of law thinking and way of governing by law in adjusting relationship between tax levy and payment,standardizing the order of taxation and dissolving the tax risk,we could properly handle the new situations,new problems and new challenges in tax sources management,and then provide firm legal protection for the tax management under the new normal.The second is to improve the tax sources management mechanism.The mechanism includes optimizing structure and function of organization,improving the working system and measures and improving the risk prevention mechanism,which will lay a solid foundation to comprehensively strengthen tax professional management.The third is to optimize the methods and ways of tax professional management.In accordance with the relevant theories about professional classification management and risk management,we should clear the division and screening principle of the key tax sources and important industries and the risk characteristics of the key industries,and then established the tax professional management system in accordance with the classification management mode such as the industries,the types of registration,the categories of tax and the scale of industry.The fourth is to enhance the level of informatization.It has become a necessary technological method that managing tax sources by information.Building the Data acquisition and data storage standard plays a fundamental role in the whole process of tax source management.It is also the premise of the tax sources management,and able to point out the doubt matters and then helpful to take targeted measures of tax management.The fifth is to strengthen the cadres team construction.The overall quality of tax cadre's directly affects the management quality,and then affects the process of managing taxation by law.We should improve the comprehensive quality of the tax staff and enhance the level of high-level talent team construction in multiply channels and different ways.Through the scientific and rational deployment of human resources and the professional personnel allocation in tax sources management,it will strength the tax management power and change the various factors restricting tax sources management.