The Study On Specialized Management Of Tax Source In New Economic Times

In recent years,China's economic developed dramatically,the rapid expansion of mobile payment,shared economy,cloud computing,artificial intelligence and etc.areas,has led to the renewal and reform of all kinds of industries.With the advance of economic globalization,China's economy has also started the process of specialization and computerization.In the new economic era,the scale of tax revenue has been expanding,the number of taxpayers has been increasing,the risk of tax source management has gradually emerged,and the mode of tax collection and management has gradually changed from the traditional way to the new one.As the basis and core of tax collection and management,tax source management also needs to adapt to the new situation of the market step by step.Thus,it is necessary and inevitable to carry out specialized tax source management.Since the China's tax system reform in 1994,the tax collection and control system has been gradually adjusted and improved,and the specialized work of tax source management is one of the major changes in the tax collection and management system.The traditional way of tax source management cannot satisfy the new requirements and the needs of taxpayers' services.The specialized management of tax source is based on the law of tax management,with more scientific and effective management methods,to carry out tax source monitoring,tax source collection and tax source inspection to adapt to the theme of the current era.It is of great significance to ensure our tax revenue,improve taxpayers' tax compliance and improve our tax collection and management system.The research method of literature analysis,case analysis,quantitative and qualitative analysis are combined applied with the issues of new economy tax collection and management,professional management of tax sources to carry out research.The actual case of X City,analysis of practical problems encountered in the reality,are also included as the combination of theory with practice.The first part elaborates the research background,research significance,research methods and literature review.The second part explores the theoretical part of tax source management and specialized tax source management,including the concept,content and mode of tax source management,the concept,goal and necessity analysis of tax source professional management,the connotation and characteristics of the new economic era and relevant theories.The third part analyses and summarizes the basic situation of tax source specialization management,the changes of tax source specialization management under the new requirements of tax source specialization management in the new economic era and relevant problems about tax source management in China.The fourth part combines the actual case of X City's State Tax Bureau to analyses the current situation and relevant problems of the specialized management of tax sources.The fifth part puts forward suggestions and methods on how to carry out the specialized management of tax sources better under the current new economy,including improving the professional management system of tax sources,using modern information technology to develop electronic tax,strengthening the construction of human resources and deepening social cooperation to build a tax service system.