Research On Tax Source Specialization Management Of Qiqihar City Taxation Bureau

Tax revenue is the main source of national fiscal revenue.One of the core businesses of taxation is tax collection and management.The core of tax collection and management is tax source management,so tax source management plays a very important role in taxation work.With the continuous development of the concept and method of tax source management in the West,the concept of professional management of tax sources has emerged as the times require,and a wave of tax reforms has been launched on a global scale.China has gradually realized that the traditional extensive tax source management method can no longer meet the needs of modern tax source management,so the State Administration of Taxation has been actively promoting the reform process of tax source specialization management.The traditional tax source management model divides management authority by region,hinders the development of modern tax source management,and greatly affects the effect of tax source management.The professional management of tax sources is an inevitable choice for tax authorities to improve the efficiency of tax source management under the new situation of continuous development of social economy and increasing tax revenue.Taxation professional management has become an important research direction in the field of taxation.Research on it can enrich the theory of China's tax source specialization management,improve China's tax collection and management system,improve the level of tax source specialization management,and facilitate taxation.Forecast and organize tax revenue.Starting from the concept of tax source management and tax source specialization management,we use literature research,qualitative analysis,comparative analysis,empirical analysis and other methods,and some theories,such as risk management,tax compliance,specialized division of labor.We align the status quo of tax source specialization management in Qiqihar City Taxation Bureau The research reveals that the Qiqihar City Taxation Bureau has a relatively lagging set of taxation professional management organizations,low tax source classification management,low tax data application,limited risk management model,and poor tax source management mechanism.And the taxation management resource allocation is unscientific,the tax source classification classification standard is not scientific,the tax-related information management system is imperfect,the tax risk prevention and control mechanism is not perfect,and the tax source management operation mechanism is imperfect.The AS tax compliance model is used to obtain the problem.When the tax authorities' inspection and punishment levels are raised and the tax collection and management costs are reduced,the possibility of corporate taxpayer tax non-compliance is reduced,and the taxpayer's tax compliance behavior is path dependent and repetitive,so the tax authorities should improve the tax as soon as possible.Conclusion of the collection and management system Based on the experience of the professional management of tax sources in the United States,Australia,the United Kingdom,Guangzhou,Harbin and Quanzhou,the monitoring of tax sources is relatively strong,the information management capacity is relatively high,and the tax risk prevention and control mechanism is sound and professional.Inspirations such as high degree of chemical engineering and relatively perfect tax source management mechanism;proposed rational allocation of management resources,implementation of scientific and rational tax source classification standards,establishment of tax-related information and data comprehensive governance mechanisms,improvement of tax risk prevention and control mechanisms,and effective connection of tax source management links.