Implementation Of Professional Management Of Tax Sources

Sources of professional management, is a tax system in the implementation of the State administration of taxation (hereinafter referred to as "the General") of "information management tax" ideas, as well as promote the sources of taxation on the basis of scientific and meticulous management, classification management of sources of a pattern of tax collection and management.China’s tax collection and management mode after a number of changes, gradually moving towards scientific and standardized running track.At its national tax Conference in February2010, Director of the State administration of taxation, Xiao Jie:"actively exploring new sources of professional management mode, to tax risk management-oriented, scientific classification scale of industries and to taxpayers the tax net."Since then, the national tax system, including the internal revenue service and local departments at all levels have started research on tax specialization management theory and pilot operation work, tax reforms gradually entered a new historical development period.To further promote the sources of professional management reforms and development, held in October2010at the General research sources of professional management Conference on new model pilot programme seminar, in research, part of the province, city, and State of the rent on the basis of tax collection and management work of the Department, and drafting of the State administration of taxation on tax specialization of management guidance to the pilot.Which further defined the national tax systems should focus on "service of scientific development, to build up a harmonious taxation" topic.To comprehensive implementation "information tube tax" thought, in accordance with new era "scientific, and specialization, and fine of of sources management new requirements, active exploration building adaptation my tax collection actual of sources specialization management new mode, to according to taxpayers of reality and collection law, to tax risk management for oriented, to information for support, in accordance with taxpayers scale, and industry, and taxes, and risk, for sources classification, established specialization talent team, clear management posts duties and personnel Division, optimization collection resources configuration, Perfect the operation mechanism, so as to achieve optimal tax service, improve the quality and efficiency of collection to plug the loophole of tax administration purposes. This paper combined with H municipal local taxation Bureau tax professional management work since2010as an example, sources of research and discussion on management pattern of specialization, thereby providing the tax authorities under the new situation raising the level of tax collection and management, optimization of tax source management structure to improve tax compliance has accumulated more valuable practical experience.The article mainly consists of four parts:part I, theoretical background and practical significance of the main narrative to arrive, through literature review and understand clearly the article’s principal research and methods;The second part, on sources of professional management of elaborate and define the basic concepts and theories, studies on tax specialization management theory ideas and processes of evolution and development, deep reveal the sources of the important role of professional management in modern tax administration;The third part, combination of H local tax Bureau of professional management practices implemented the tax net, the main measures taken and analysis of problems and causes;Part IV, make perfect countermeasures and measures of H municipal local taxation Bureau tax professional management model, represented by the national push to tax professional management reform of taxation provides a useful reference and reference.