Changchun Municipal Local Taxation Bureau Tax Professional Management Countermeasures

Tax source management is not only the foundation and core of tax collection andmanagement, but also an important aspect of tax management. With the change anddevelopment of market economy continuously, the tax source management is more and morecomplicated, arduous taxpayer number and sources of risk management is alsocorrespondingly increased, the traditional tax collection and management mode can notadapt well to the new requirements of tax management at present, but can’t satisfy thetaxpayer service demand growth. The sources of professional management is the source oftax professional management of a new tax system reform mode, is the basic method ofspecialized collection and management, this is the law on the administration of tax collectionbased on the master, to realize scientific management of division of labor and cooperation, tostrengthen the tax source management and enhance tax compliance is important significance.The sources of professional management is a major change in the tax collection andmanagement system. The specialization refers to the basic method of tax source management,namely in the master the law of tax management, implementation of scientific managementdivision and cooperation, enhance the tax source management, improve the taxpayer hassignificant meaning for the tax awareness, compliance, tax professional management is nolonger thought generally think of taxpayers in accordance with the classificationmanagement area so simple, but to change from the whole system, and the change andcollection resource allocation and job duties combined. Research on the sources ofprofessional management of the State Tax Bureau focused on determining the positionfunction, refer to risk management, management related processes. Since China has a vastterritory, regional economic, culture, development and utilization of resources and so on, hasnot formed the unified planning, national tax professional management measures, is still onexploration stage. This paper first reviews the development process of the tax sourcemanagement at home and abroad, in the face of the new form of economic development andthe new society, further pointed out the problems existing in the tax source management, andproposed to improve tax professional management advice. Finally, according to the analysisof existing results, combined with the actual development situation of Changchun City, fromthe aspects of optimizing the function, optimization, process optimization, optimization methods, the optimization system of Changchun City national tax authorities carry out anempirical study on the implementation plan of tax professional management, also providestheoretical guidance for the process of specialization and concrete implementation of the taxsource management the.