The Problems And Countermeasures In The Reform Of Specialized Management Of Tax Sources

In recent years,China has launched a number of measures to implementing the reform of the tax collection and management system such as the full implementation of"VAT reform" and "Golden Tax Phase ?",which have been fully launched in local tax authorities,national tax and local tax consolidation,and personal income tax reform.Under the background,the reform of specialized tax source management is not only the key work of the State Administration of Taxation in tax collection and management innovation during the 12th Five-Year Plan period,but also the main way and inevitable choice to comprehensively and deeply promote the reform of tax collection and management.There is an urgent need for professionalism.At present,tax authorities at all levels are actively exploring the reform of professional tax source management in order to improve the overall quality and efficiency of tax collection and management.This article takes the Shenzhen Taxation Bureau of the State Administration of Taxation as a case,uses the theory of refined management and literature analysis,comparative analysis and other methods,combined with detailed and sufficient data,to systematically and deeply study the problems and countermeasures in the reform of professional management of tax sources.The framework of this article mainly includes four chapters:Chapter ?:Introduction.This chapter includes the background of the topic,the significance of the research,the review of the relevant research status at home and abroad,the method,structure and innovation of this research.Chapter 2:Relevant theoretical explanations on the reform of tax source specialization management.After defining the tax source specialization management and related concepts,and revealing the main characteristics of tax source specialization management,this chapter focuses on elaborating refined management theory,government human resources theory,new Public service theory,risk management theory,etc.study the theoretical basis of tax source professional management reform.Chapter 3:Case Study on Tax Source Specialized Management Reform of Shenzhen Taxation Bureau.This chapter focuses on the analysis of the specific measures taken by Shenzhen Taxation Bureau to implement tax source professional management reform and the initial results achieved.The shortcomings and constraints faced in six aspects of tax legalization construction,hierarchical classification management,human resource allocation,data management tax,risk management,and tax payment services.Chapter 4:Research conclusions and policy recommendations.This chapter summarizes the above contents and puts forward suggestions.The first proposal is to strengthen the legal system and improve the system of tax collection and management.The second proposal is to strengthen hierarchical classification management and inter-departmental collaboration capabilities.The third proposal is to strengthen the management of human resources training and cultivate professional talents.The fourth proposal is to use Internet technology to improve the use of information technology.The fifth proposal is to use big data to conduct analysis and implement tax risk management.The sixth proposal is to use intelligent tax services and strengthen the centralized management of tax-related professional institutions.This article's innovation attempts are mainly reflected in three aspects.The first aspect is innovation in the analysis of issues.Based on the analysis of the reform of tax source professional management in Shenzhen Taxation Bureau,this paper puts forward the demonstration area of Shenzhen for socialism with Chinese characteristics in 2019,the reform of local tax collection and management system in 2018,the reform of "business tax into value-added tax" in an all-round way,the comprehensive introduction of the "Golden Tax Phase ?" system,and the deepening of the reform of "release and management service".This approach has a certain degree of innovation.The second aspect is innovation in research content.This article uses the form of cases to study the reform methods,effects,and problems of the Shenzhen Taxation Bureau in the professional management of tax sources.The content of the article is detailed and innovative.The third is to innovate in policy recommendations.This article proposes six suggestions for strengthening the legal construction of tax source management and improving the tax collection and management system in response to the shortcomings faced by the Shenzhen Taxation Bureau in promoting the reform of tax source professional management.These suggestions are practical and novel.