Research On The Professional Management Of Tax Sources In Y County Taxation Bureau Of Heze City

With the advancement of reform of the management system on tax administration and the deepening of the reform of streamlining administration,the original taxation management model based on fixed administrators has not adapted to the current needs of tax reform and administration.In order to rationally allocate the administration forces,reduce the cost of taxation,optimize public services and Improving administrative efficiency,it is imperative to research the professional management of tax sources.Before 2009,the professional management of tax sources at the grassroots level was carried out spontaneously without complete management system.Until the former director of the State Administration of Taxation,Xiaojie,pointed out that the professional management of tax sources must be promoted as a key task,the professional management work was changed from independent exploration to the unified deployment of the General Administration.Since then,tax departments at all levels have carried out the practice of the reform of the professional management of tax sources,resulting in a large number of bright spots and good experience practices.In 2017,after the plan of the professional management of tax sources of Heze City National Tax Bureau was approved by the superior,the Y County National Tax Bureau,as a pilot unit of Heze City,also joined the ranks of the professional management of tax sources.The first part of the paper explains the background and significance of the study of the professional management of tax sources,introduces the content and methods of the research expounds the contents and shortcomings of domestic and foreign research on tax source specialization management,and provides ideas and references for the study of tax source specialization management.The second part expounds the concept and theoretical basis of specialized management,describes the author's understanding of the basic tax bureau,tax sources,the professional management of revenue and the professional management of tax sources,and analyzes the application of Governmental Process Reengineering Theory and Specialization Theory in the professional management of tax departments.The third part introduces the representativeness and particularity of case study in Y County grassroots tax Bureau,and explains the basic situation of Y County tax bureau's tax sources,professional management practice and effectiveness in detail.Combining the theory of Process Reengineering and Specialization and by the use of the method of interview,The fourth part discusses the problems in the specialized management of tax sources in Y County Tax Bureau,such as incomplete classification,inconsistent management process,and unsmooth risk management mechanism,and the specific causes of this series of problems are analysed.In the fifth part,the author puts forward some countermeasures and suggestions to improve the professional management of tax sources.