Research On Specialized Tax Source Management From The Perspective Of Tax Revenue Quality

The quality of tax source management mode directly affects the quality of tax revenue.With the rapid development of economy and the great change of collection and management environment in recent years,the drawbacks of the traditional tax source management model have been highlighted.A series of problems that broke out inside the tax system have challenged the traditional tax source management model.Therefore,changing the tax source management model is the most important task in the tax work in recent years.Exploring the optimal tax source professional management model has become a hot issue in the research of tax source management.Tax source specialization management is a management mode that integrates new management concepts.It mainly integrates the theory of division of labor specialization,risk management and process reengineering into the traditional tax source management mode.The specialized management of tax sources mainly relies on the information platform.On the basis of reallocating the collection and management resources and re-optimizing their functions,taxpayers are classified scientifically and reasonably,and the relationship between the collection and management resources and service objects is formed into a complete seamless closed-loop mode through process reengineering,so as to improve the quality of tax revenue and taxpayers 'compliance with tax laws.In this paper,the literature review method is used to summarize the research on the specialized management mode of tax sources at home and abroad.The application of related concepts of tax source specialization management and public management in tax source specialization management is elaborated.The tax source management mode of Y County Tax Bureau in Inner Mongolia Autonomous Region is comparatively analyzed by case study method and comparative research method.The influence of traditional tax source management mode and tax source specialization management mode on tax quality is analyzed,and the result is in line with economic development.Regularity and the mode of tax management reform are the mode of tax source specialization management.Finally,through summarizing the actuality of tax source specialization management mode of Y County Tax Bureau in Inner Mongolia,the paper concludes that the current grass-roots tax bureau in Inner Mongolia Autonomous Region has some problems in the promotion of tax source specialization management mode,such as imperfect system,low information level,low risk management awareness and insufficient professional team building.In view of the existing problems,this paper puts forward corresponding countermeasures and suggestions,which can provide reference for the optimization of the specialized management mode of tax sources at the grass-roots level in Inner Mongolia Autonomous Region,and supplement the current national research on the specialized management mode of tax sources.