Research On Specialized Management Of Tax Source In Local Taxation System

In recent years,with the deepening of a series of reforms to promote the country,the number of taxpayers increased sharply,changes in key tax sources become increasingly complex.The complexity of tax sources,scattered on the source of the increasingly high demand for tax management,tax administrators are generally no difference management approach is lagging behind.At present,the source of revenue management is facing many problems,such as the quality of personnel can not meet the requirements of tax collection and management,the internal organs of the tax authorities and staffing unreasonable,have hampered the level of tax collection and management to enhance.Specialized management of tax sources is a major reform of the tax collection and management model,tax source management is the core,specialization is the basic method.The so-called tax source of professional management,is to break the dicing management and protection,territorial management,in the analysis and grasp the actual situation of tax sources,according to its characteristics,to achieve scientific management division of labor and classification management.Therefore,it is of great significance to research and implement special management of tax sources to improve the management level of tax sources.This paper intends to study and discuss the theory of tax source specialization management,and take yiyuan land tax as an example to analyze the characteristics of its tax sources,to form a more scientific,practical and feasible tax source specialization management system and promote the quality of tax source management Continuously improve.To this end,this paper from six aspects of the tax source of professional management research and exploration.The first part mainly introduces the background of the topic selection,the meaning of the topic and its practical application value,the status quo of the research on tax source specialization both at home and abroad.The second part mainly elaborates the relevant concepts and theoretical basis of the tax source specialization management,The content and the exploration of China’s tax source specialized management;the third part summarizes the achievements in the exploration of China’s tax specialization management,and analyzes the problems encountered in theexploration;the fourth part is mainly on the domestic and foreign sources of professional The second is to summarize the good practices and practices found in the exploration of the domestic tax source specialization management;the fifth part is mainly to analyze the experiences and lessons learned from the tax administration of the tax sources in the developed countries;yiyuan land tax as an example to analyze the tax source management work,the results achieved and the problems.The sixth part is to explore the establishment of a set of professional management framework and system.