The Professional Management Of Tax Sources: Theory And Practice

As an important part of tax management, the management of tax sources is a series of tax management which tax authorities take scientific, normative and modern method and means to collect, monitor and analysis the information of the taxpayers, according to the tax laws and administrative regulations. Along with the economic globalization and the development of socialist market economy, the number of taxpayers is sharply increasing, its organization form becomes more and more diversified and complicated and the tax source management faces the high complexity and uncertainty. To adapt the changes of the situation and serve the innovation of social management in tax system, the reform of the tax source management has become an urgent task.This paper discusses the theory base of professional management, elaborates the basic requirements and the key elements of the professional management and clarifies the relations between the four sources of professional management. Based on these foundations, we further discusses the current situation and the reform practice of the Yancheng tax source management, and analyses the concrete reform measures, initial effect and main problems. Based on a further summary of international experiences, we put forward some countermeasures. To further promote the reform of tax source management specialization, we should perfect organization system, implement scientific classification, promote tax source monitoring and management coordination; outstanding information management taxes, strengthen the tax base of professional management platform support; the implementation of risk management, tax management to guide the rational allocation of resources; improve the post duty process, forming scientific division of team management; culture professional personnel, cogent advance tax source management quality; deepen the tax service, improving the tax compliance and social satisfaction.