To Specialization-based Model Of Tax Collection

Since reform and opening, in order to adapt to the socialist market economic development, give full play to the functions of the tax effect, through years of efforts to actively explore and practice, innovative tax collection system, tax collection mechanism is getting more sound basis for increasing tax collection and compaction, tax collection and information level is rising, steady improvement in tax compliance level, quality and efficiency of tax collection and continuous improvement. Overall, the pattern gradually improved tax collection, is gradually shifting from the traditional to the standardization and modernization. However, there are still some problems to be solved, such as the economic and social development of the new requirements, sources of tax revenue situation change brings new challenges, the profound impact of modern information revolution, the urgent need for reform of the tax system, to explore the practice of reform and development as well as new solutions new expectations of deep-seated contradictions and so on, which gave tax administration reform and tax administration mode selection raised new issues and new tasks. Responsible for the professional management of the new model is the tax authorities to raise taxes and scientific management, fine, professional, information technology is an important measure, but also to implement the scientific concept of development, promoting management institutions, mechanisms and institutional innovation specific practice. Implement the specialized sources of revenue management model, the tax authorities will manage more targeted, more sophisticated management tools, management methods more scientific, management process more smoothly, management responsibilities more clearly, so as to promote continuous improvement of tax administration methods, management continued to improve.This paper intends to tax collection mode through comparative analysis of the pros and cons of various tax collection mode and perfect necessity offered to professional management based tax collection mode.This total of six chapters.The first chapter," Introduction," describes the issues raised, the study’s significance to the thesis framework, research methods and innovation, the inadequacies brief overview.The second chapter," literature review ", the system of tax collection and management model describes the academic study’s principal academic point of view, the level of research and study, to summarize, organize and review, as this study lay the theoretical research base.The third chapter," Comparison of Tax Collection Mode ", through tax collection mode for five comparative study and learn drawing, leads this research direction.The fourth chapter," To specialization based management object classification and management of the division of functions", through the tax administration and tax status of resource allocation analysis of the situation, pointing out the shortcomings of the traditional model of territorial management, emphasizing the necessity to classify sources; through analysis of the current tax system, the drawbacks of the internal division of functions to specialized division of labor theory as a guide, pointing out that the classification of objects according to the management division of the need to adjust management functions.The fifth chapter," Tax Administration to specialization based Model Construction," and proposed to specialization-based tax collection patterns and their meanings, explicit specialization based tax collection mode specific content and strategies to build support.