Study On The Professional Management Of State Tax Sources

The foundation and core of the tax collection is tax sources management, it is animportant aspect to reflect the level of tax collection. With the changing of the marketeconomic mode and the dramatic increasing of the taxpayers’ number, the complexityand the arduousness of the tax sources management is increasing, the traditional taxcollection mode cannot better adapt to the new requirements of the current taxadministration, but also it is difficult to meet the taxpayer’s growing demand forservices.The professional management of the tax sources is a major reform of the taxcollection and management mode, specialization is the basic way of tax sourcesmanagement, which is based on the law of tax administration to achieve the scientificmanagement and the close collaboration, it is of great significance for strengthen taxadministration and improve taxpayer compliance, and specialized tax sourcesmanagement is not simple to classify and manage taxpayers by their areas, but fromthe reform of the institutional mechanisms, and adjustment and administration of acombination of resource allocation and job responsibilities. Tax sources professionalmanagement of the tax department is mainly used in reference to risk management,job functions, the formulation of the management process etc. China has a vastgeographical natural condition, economic and cultural development is not balanced indifferent areas, the professional management of the national tax sources has not yetformed a unified, standardized model, and it is still in the research stage ofexploration.Tax sources management is the core of the professional management of taxcollection and the basis of tax sources to the scientific classification and gradingmanagement, rational allocation of the collection and management of resources,change the pattern of “household to people, all things unified management ", give theresponsibilities of tax sources management scientifically and rationally to differentlevels, departments and positions. This paper first reviews the development of China’s tax sources management, pointed out that many problems exist in the current taxsources management under current situation of social and economic development, andgives some recommendations to improve the administration of tax sources. Finally,based of the analysis results, combined with the current situation of Gansu, from theguiding ideology, objectives, basic principles, of the specific content and procedures,etc. give an empirical study of Gansu National Tax implementation of specialized taxsources management for the tax sources and a professional specific implementation ofthe management to provide theoretical guidance.Tax sources management is the center of the tax departments, tax departmentshave been actively exploring innovative sources of revenue management mechanism,and want to establish tax sources management system to adapt to economicdevelopment in order to achieve the tax sustained and stable growth, improvecompliance with tax law, the purpose of collection and management of quality andefficiency.To carry out professional management theory for Gansu Tax Source, it is aprofessional management of the less developed regions sources of revenue in the west.With actively explore, to a certain extent compensate for the lack of theoreticalresearch in the western region in the field. At the same time national tax sourcesprofessional management system in-depth study is a timely and necessarycomplement.