Research On Specialized Management Of Tax Sources Of Grass-Roots Tax Authorities

The specialized management of tax sources is an important link in building an intensive and efficient modern tax collection and management method,which covers the innovation of institutional setting,collection and management system and system.With the rapid development of economy,the diversification of market subjects is becoming increasingly prominent,the composition of tax sources is gradually showing the characteristics of complexity and diversification,and the situation of tax collection and management is more complex.The original tax source management model can not keep up with the changes of the times,so it is urgent to adjust and optimize.Since 2010,all parts of China have started the management reform of tax source specialization,which is mainly to adapt to the changes of China’s new tax source environment.After the merger of national and local tax institutions in 2018,all parts of China have carried out corresponding reform to meet the requirements of tax source specialization.In recent years,from the practice of various places,although the reform achievements in some areas are very good,there are many influencing factors in the professional management of tax sources,so there are great differences in the reform process and effectiveness of local tax authorities.We want to find a management mode that is not only in line with the development of modern society,but also in line with the reality of grass-roots tax work.P County,an ordinary county in Dezhou City,Shandong Province,is a representative grass-roots tax authority.In the process of tax collection and management reform,it has achieved good reform results and exposed some prominent problems.This article explores the specialized management of tax sources in this region,and puts forward targeted solutions to the problems existing in the reform process,which will not only help to improve the level and quality of tax collection and management in this region,but also bring experience and reference to the management practice in other regions.This thesis introduces the main concepts related to this research in detail,expounds the contents and advantages of professional management mode,makes theoretical analysis using risk management theory and tax compliance theory,and studies the actual work.Through questionnaire survey on taxpayers and interview with relevant tax personnel to collect data,combining the data analysis results with the current situation of tax source professional management of P County Tax Bureau,it is found that the Bureau has good innovative measures in tax source professional management,but in tax source management process and method,tax source information software and data,tax source management personnel There are still many problems in the four aspects of tax source risk monitoring and prevention.By analyzing the causes of these problems one by one,this thesis puts forward suggestions on the next management work of grass-roots tax authorities from five aspects:promoting the smooth operation and cooperation of organizational structure,implementing the classified and hierarchical differentiated household management mode,improving the quality and application of tax related information,building a professional tax source management team and strengthening risk management.Through the research of this thesis,I hope it can promote the further optimization of the professional management mode of P County Tax Bureau,and also provide reference value for the tax source specialization reform of other grass-roots tax authorities with similar conditions.