Research On Professional Management Of Tax Sources In Huizhou Dayawan County SAT

With the comprehensive " replacing the business tax with value-added tax", the reform of the United National and local tax system, electronic tax bureau a series of collection and management of the new situation to the opportunities and challenges, the taxpayer’s quantity, mode of operation, business scale and the corresponding tax source management have taken place in the great changes. The practice of professional management of tax source affects the transformation of the mode of tax collection and administration, is actually a new round of tax reform and breakthrough in the prelude, many of the local taxation department at the grass-roots level are carried out the exploration and practice of the professional management of tax sources, strive to find a suitable tax professional road, realize the specialization, scientific of management sources, improve the quality and efficiency of tax source management continuously.The through literature research method, survey method, comparative study of law, inductive analysis and other research methods, according to implementation of the Huizhou Daya Bay area, the IRS tax professional management, from the aspects of agency functions adjustment of personnel allocation, tax based management, risk management and work situation, the reform measures of the implementation analysis the practice of tax professional management existence question and the reason. Use of specialized division of labor, game theory and BPR theory, draw lessons from the advanced experience of the foreign tax professional management, put forward the plan for improving the professional management of tax sources, including adjusting mechanism functions, establish scientific and post responsibility system, consolidate the core of tax risk management more, strengthen the construction of information, optimization of human resources management, play the role of tax credit and means, in order to further deepen the reform of the tax collection and management.