Status And Development Path Of Tax Source Management In China

As the foundation of tax collection and administration, tax source management,is important means of change tax source to tax income. Because of the economic basedetermines the superstructure, the tax source management as a governmentadministrative functions,should match with the development of social and economic.Up to now,tax administrators played an important part in tax source management.Butwith the development of economic globalization and China’s socialist marketeconomy, it is difficult to adapt to the current complex economic environment.In2009, the National Tax Administration proposed that "actively explore new taxsources professional management mode"，gradually to pilot the establishment oftax sources professional management. Since then, Jiangsu, Anhui, Shandong,Shanghai and other places have started the pilot work of the professional managementof the tax source management. Our research of tax sources professional managementstarted a little late,and mainly about practical experience.This essay use the literature analysis, case analysis, statistical analysis andSWOT analysis to do the research in status and development path of tax sourcemanagement in China,combine theoretical analysis and practical experiences,in orderto give some ideas to the research of tax sources management.In this paper, from the following parts:Part one: Outlines the background and significance of the topic, the concepts ofsources of revenue management, the tax sources professional management as well asdomestic and foreign research status about the sources of revenue management, drawrevenue sources professional management is our current sources of revenuemanagement to adapt to the inevitable choice for the development of the times, but also in many developedsources of revenue management model being implemented incountries and regions.Part two: Analyzes The tax management status of W Tax Bureau, including taxcollection, the pilot of the sources of revenue management achievements, and explorerevenue sources professional management experience base. Analyzed Yangpu District,Shanghai, Qingdao, Shandong Province, the United States, Hong Kong, four of thecountries and regions of the sources of revenue management model is currently beingapplied, hoping to get some lessons.Part three:Analyzes the advantages and disadvantages, opportunities andchallenges of tax professional management of W Tax Bureau. After nearly two yearsof tax administration reform, W Tax Bureau in both software and hardware has madea positive and fully prepared, but still have to overcome the delay in the policy passed,misreading, lack of resources, information systems, as well as part of the tax cadres ofadvancingsources of revenue management and scientific specialization, therefinement of the ideas are not wide enough, broad enough perspective, reform will isnot strong enough drawbacks. This shows that opportunities and challenges are bothin the way of tax sources professional management reform,.Finally, some strategies and recommendations are proposed that choose the pathof tax source management,such as sources of revenue classification management,information management, risk management, taxpayer rights protection and so on.