Study On The Reform Of Tax Source Management System

Since the reform and opening up,China’s economy has grown rapidly,which correspondingly leads to the substantial growth in tax revenue.However,the efficiency of tax source management and the problem of slow quality improvement have also entered the vision of academia,and the reform of tax source management system has attracted increasing attention.The change of tax source management system in each period is compatible with the economic level,the mode of collection and management and the target of tax source at that time.China’s tax source management system has experienced the supervisor system period which integrates tax collection,management and inspection.purely"steward" tax administrator system period and "steward + management" tax administrator system period.In recent years,with the rapid economic development,tens of thousands of taxpayers join the wave of market economy every year.Due to the ongoing economic globalization,business models are diversifying,with a sharp increase in the number of transnational,cross-regional enterprises.correspondingly,the tax source management has become increasingly complex.In view of this,"nanny" mode of collection and management can not meet the needs of the current tax source management.In 2012,combined with the actual situation of tax collection and management in China,the State Administration of Taxation carried out the tax source of professional management pilot work in some provinces and cities.Changing "steward"into "management","Nanny" tax administrators withdrew from the stage and the new mode of administration is on the stage of history.This paper takes the reform of tax collection and management in China as the background and the tax source management system as the research object.Based on the experience and characteristics of the historical period,this paper focuses on the reform of the tax source management system of Yuxi Municipal Office,SAT.The first chapter is the introduction,the second chapter introduces the basic concept of the tax source management system and the relevant theoretical basis.In the third chapter,it introduces the important periods of the tax source management in our country,mainly expounds the advantages and disadvantages of the tax administration system,and highlights the inevitability of the reform.As the key part of this paper,the fourth chapter summarizes the specialization of the tax source system of Yuxi Municipal Office,SAT.Chapter 5 draws lessons from the experience of reform in Jiangsu and Anhui and the advanced practices of the United States,Australia and Japan.In the sixth chapter,the author puts forward the ways to improve the reform.