Reach On The Specialized Management Of Tax Sources In Tax Bureaus From The Perspective Of IPA Model

Tax revenue is the most important source of national finance.With the continuous development of the macro economy,the existing tax management model of the tax department can no longer meet the current situation of economic and social development.In 2010,the "Guiding Opinions of the State Administration of Taxation on Conducting the Pilot Work of specialized management of Tax sources"(Guo Shui Fa[2010]No.101)issued by the State Administration of Taxation pointed out that tax departments should restructure their internal functions and explore new models of tax source professional management suitable for China’s actual situation.The Tax Bureau of T District has conducted a pilot reform of the specialized management of Tax Sources model through the re integration of the internal flow process of tax source matters within the tax authorities,starting from identifying tax source risks,using big data,and reassigning tax source permissions.Based on an actual case of specialized management of Tax Sources in T Zone,this article uses IPA models to evaluate the work of tax source specialization management in T Zone from the perspectives of importance and satisfaction,in order to identify areas of advantage,maintenance,lower priority,and key improvement areas in the work process,so as to identify weak links in the work.Based on the weaknesses found in the IPA model and in-depth interview methods,it is concluded that there are some problems in the specialized management of tax sources in the T zone,such as weak professional risk handling ability,unreasonable allocation of tax source management personnel,imperfect collaborative mechanism for specialized tax source work,and poor quality of specialized tax source tax service.Then,based on practical work,targeted development suggestions are proposed to improve the ability to handle tax source risks,optimize the allocation of tax source human resources,strengthen the construction of tax source information platform,and improve the construction of tax source tax service system."If taxes are not abundant,how can we prosper the country?If the country is not prosperous,how can we enrich the people?"Promoting the professional management of tax sources is an important part of the reform process of the tax collection and management system,and is also an important decision to solve the current tax collection and payment contradictions and improve the operational efficiency of the tax department.The research on the specialized management of tax sources in this article will provide some reference for the development of the tax industry in the future.