Research On Specialized Management Of Tax Source Of Grass-roots Taxation Bureau In Y District Of Z City

Along with economic developing robustly,the number of taxpayer increases,and the composition of taxpayer tends to diversify.However,the corresponding tax source management mode stays behind.Therefore,it is important to find the specialized management mode of tax sources to adapt to new tax system and the daily need of grass-roots tax authorities.From 2010,to satisfy the need of changes of tax sources,the reform of specialized management of tax sources is being experimented,and after2018's institution merging,the reform of adaptive tax source specialization is being carried out,too.Y District Tax Bureau of Shandong Province,as a typical grass-roots tax authority,following the pace of reform of national tax authority management,has its own questions besides the common questions that all tax bureaus have.Specialized management of tax sources is the main part of the reform of tax management system,and also the key to improve the efficiency of tax authorities,and good move to bright the image of the government.Using literature analysis,the relevant research literature of tax source specialization is sorted out and the relevant system and development process of tax source specialization is analyzed.Using the method of questionnaire,an empirical research on the tax Bureau of Y district is carried out as the example.Several questions in the implementation of the tax source specialization system in the tax authority exist: aging personnel of institutions,insufficient employee training,non-complete information construction,and lack of work assessments and incentives.The important causes are unreasonable allocation of human resources,imperfect management methods,simple assessment mechanism,theoretically speaking.Finally,the corresponding suggestions are given as following considering realistic factors for questions mentioned above: firstly,focus on the professional cadre team construction,such as improving the cadre identity,strengthening training.Secondly,optimize professional management methods,such as improving classified and hierarchical management,and refining post responsibilities.Thirdly,improve the assessment mechanism.Fourthly,fulfill the construction of information technology,such as using of external information.Given this paper,the ability of specialized management of tax sources of Y District Tax Bureau can be promoted,and the reform of specialized tax sources other grass-roots tax authorities can be accelerated as well.