Research On The Professional Management Of Tax Source Based On Flattening Perspective

Along with the continuous improvement of our taxation system,the reform of tax collection and management has been closely followed.At present,China's deepening reform of tax collection and management has entered a deep water zone and obtained some achievements.Throughout the entire reform process,the continuous optimization of the taxation system fundamentally requires further deepening the reform of tax source specialization.Facing the new requirements of economic and social development and realizing the professional management of tax sources,it can promote the effective functioning of taxation functions and serve the development of economic and social sciences better.Since 2009,the State Administration of Taxation has repeatedly stated that it encourages local governments to optimize taxation services,strictly enforce tax law,and actively explore ways to improve the tax source professional management model to increase tax compliance and tax collection rates based on the characteristics of the tax source structure in the region.As one of the modern organization management models,the flat management model can be fully adapted to the needs of management in both corporate management and government management,achieving the achievement of efficiency and effectiveness.Therefore,in the process of specialization reform of taxation sources in recent years,many explorations have been conducted on the application of the flat management model.In this context,in December 2017,the State Tax Bureau of the Z county,on the basis of previous tax source specialization reforms,combined with the actual situation of the characteristics of the household registration structure and the status of personnel of the subbranch.In accordance with the flat management mode of “Terrestrial + Scale + Industry + Tax Type”,by taking a merger reorganization between branches,integrating a series of resources,optimizing the resources of human resources and other measures,the State Tax Bureau of the Z county has established a management pattern with smooth management process,clear division of responsibilities,reasonable allocation of tax source monitoring resources and effective law enforcement risk control.In this paper,the State Tax Bureau of the Z county is taken as an example to analyze some issues related to the reform of China's tax source specialization based on the “flattening” perspective through the study of the basic theory,construction status and existing problems of the application of the flat management model in the professional management of tax sources,objectively analyze the causes of the problem and put forward optimization ideas.In the next step,we need to focus on the outstanding and deep-seated problems existing in the current tax collection and management system from the aspects of ideas,functions,and assessment and supervision.Through the deepening of the application of a flattened management model,we will promote the implementation of specialized reforms focusing on functional integration,advancement of items,and risk management,reduce the cost of collection and increase the efficiency of collection and management.