Study On Taxation Source Specialization Management Of Basic Taxation Department

With the deepening of economic globalization and the great changes of domestic economic ownership structure,the economic forms of enterprises are becoming more and more diverse,the structure is becoming more and more complex,and the transaction concealment is becoming increasingly obvious.The number of enterprise establishments and individual industrial and commercial households has increased rapidly.Besides,the level of corporate accounting is constantly improving.However,problems such as information asymmetry between tax officials and taxpayers,insufficient management and control capacity are also gradually prominent in the traditional model of tax sources management.These huge challenges and problems put forward new requirements for tax source management.The state administration of taxation began to focus on specialized tax source management during the 12 th five-year plan period.This is a reform to adapt to the new situation,and is the inevitable choice to realize the scientific tax collection and management modernization.Especially in recent years,it has experienced the comprehensive "replacing business tax with value-added tax",Golden Tax three system on the line,and the merger of national and local tax agencies until 2019,more emphasis on the implementation of professional tax source management urgency.At present,many of local taxation department continue to explore and improve the special management of tax sources,striving to explore a suitable local operation of management road.Qujing economic and technological development area was approved to be established in 1992.It has large scale,a large number of taxpayers and high concentration of tax source.Therefore,it is of typical significance to explore the professional management mode of tax sources.This study uses the theory of specialized division of labor,risk management theory and process re-engineering theory to carry out the research by combining theory with practice.Firstly,the development of domestic and foreign theories is summarized and explained byliterature research,and analyze and define the development history of tax source management,the main contents and characteristics of tax source professional management.Secondly,taking the tax bureau of the development zone as an example,this paper analyzes the general situation of tax source management,discusses the development and current situation of tax source professional management,and evaluates the management effect mainly by means of interview and questionnaire.Then,according to the evaluation results,this paper expounds the current achievements of the professional management of the tax bureau of the development zone,summarizes the existing problems,and analyzes the causes of these problems from the subjective and objective aspects.Finally,on the basis of referring to management experience of tax sources in three local tax departments in China,this paper puts forward suggestions on tax sources management of grassroots tax authorities from six aspects: classification management,risk management,tax of information management,tax service,human resource allocation and post responsibility performance.The aim is to provide an alternative path for grassroots tax authorities in other parts of China to explore the reform of tax source professional management mode.