Research On Taxation Source Specialization Management Of Basic Taxation Department

With the rapid development of China's economy,the number of enterprise establishments and individual industrial and commercial households has increased rapidly.According to statistics,by the end of 2017,the actual number of existing market entities in the country was 98.148 million,including the market-based market entity of 30.737 million,the number of individual industrial and commercial households of 65.794 million,and the number of farmers' professional cooperatives of 2.017 million,with an average of 1.66 per day.Ten thousand households.The rapid growth of market entities has brought enormous challenges to the taxation department.The traditional tax collection and management model of local taxation has been unable to meet the needs of current collection and management work,and the reform of taxation professional management is imperative.For the grassroots taxation department,it is necessary to explore the tax source specialization management mode suitable for the grassroots taxation department based on its own situation and based on the experience of the taxation department of the economically developed regions.In this context,this study takes the reform of the tax source specialization management of the former State Taxation Bureau of S County as an example,and attempts to deeply analyze the theoretical basis of the taxation source specialized management of the grassroots taxation departments,the problems and causes in the current implementation process,and proposes Sexual promotion of countermeasures for the professional management of tax sources in the grassroots taxation department.This study uses the theory of specialized division of labor and risk management theory,and uses the interview method and questionnaire survey method to analyze the professional management of tax sources in the grassroots taxation departments.The whole thesis consists of five parts: the first part mainly introduces the research background of its thesis,domestic and foreign literature review,theoretical tools and research methods;the second part introduces the content characteristics,development process and reform of China's tax source specialization management.The third part uses the S Bureau as an example to explain the reform motivation and the main achievements of the taxation source specialized management of the grassroots taxation department.The fourth part elaborates the problems existing in the taxation source specialized management of the grassroots taxation department after the reform and analyzes the problems.Its causes;finally draw on the successful reform experience of the taxation department of the pilot unit,the advanced experience of tax source specialization management,discuss and improve countermeasures and suggestions.