Study On Tax Source Professional Management Problems Of The State Tax System Of Nanchang City

Since the carrying out of the reform and opening up policy,the economy of our country achieve rapid development, the continually expanding number and size ofenterprises, the continually deepening economic type of enterprise and the continuallythinning management structure of enterprise, which give a major challenge tomanagement of tax department. State taxation administration therefore keeps up withthe times and makes innovation, improves and optimizes continually the pattern of taxadministration. In2006, State taxation administration put forward a newconcept—“strengthening management” under the original pattern foundation of taxadministration. Not only did it put forward new requirements for tax administration, butalso it started division of taxation work, which contains collection, management andinspection. Thus, it started to emphasize the importance of tax source management. In2008, it put forward a new requirement which is “tax source professional management”under the foundation of tax source management. In2011, State taxation administrationput forward that we should actively explore a new pattern of tax source professionalmanagement, started to launch a pilot project in eight state and local tax bureaus ofdifferent provinces and cities. Jiangxi state tax bureau also kept tightly pace with it,started to launch a pilot project in Pingxiang, Yichun, Xinyu cities on May1,2012.Although Nanchang hadn’t entered pilot, it also made positive response and carried outthe reform of tax source professional management gradually.However, the reasons why tax source professional management drew lastinglyconcerns and became a great hot issue have next several points:First, the traditional pattern of tax administration which was hard to support theeconomic rapid development, it needed to change accordingly. Second, the object of taxsource management became more and more diversified and complicated, however, theworkers’ degree of specialization of tax source management was not enoughsignificantly, Third, the system of tax source management existed flaws, needed toimprove. Fourth, the contradictory that information asymmetry between leviers andpayers had been more and more increasingly prominent, it urgentneed to introduce themechanism of information management tax to enhance management efficiency. Fifth,it’s difficult to meet the grasp of the taxpayers’ tax information through the tax serviceplatform, Therefore, the concept of tax source professional management came intobeing under so many outstanding problems. This paper is aimed at the issue about tax source professional management, mainlydiscuss and explore from the following aspects:The first part, combined with our country background of tax source professionalmanagement, it analyses its existed meaning and value, expounded briefly the researchstatus of tax source professional management between domestic and abroad, discuss thelimitations of today’s mainstream thinking. It contributes to get clear this paper’s mainresearch ideas and methods.The second part, this paper mainly discusses the basic theory of tax sourceprofessional management. First, it defines “tax source management” combined withindependent discipline and public administration discipline, Second, it points out theconnotation of “professional” in “tax source professional management” under thefoundation of “tax source management”: set scientific and reasonable tax departments,train professional management teams with high comprehensive quality, regulate thework system of tax source management, formulate dedicated approaches of tax sourcemanagement, develop vigorously work mechanism of information management tax,optimize deeply paying-taxes service. Its starting point and foothold is to reduce the lossof tax sources and protect the state’s tax revenue fully in storage. Finally, according toguiding ideology of tax source professional management put forward by State TaxationAdministration, it expounds its main content.The third part is core part of this article., on the one hand, according to theinformation of field research in the state administration of taxtion of Nanchang City, itmakes a brief description of the state administration of taxtion of Nanchang City and aquantitative and qualitative analysis which the distribution features of the state’s taxsource of Nanchang City from scale, industries, regions, types of taxes and economyfive areas first. Second, it introduces some main practice of the tax source managementof state administration of taxtion of Nanchang City, Final, it pointed out the mainproblems of tax source management combined with the foregoing analysis.The fourth part, from an international perspective, firstly, it introduces the mainpractice of tax source professional management in America, Germany, Japan threecountries. Then from the following perspective: set scientific department of tax sourcemanagement, information management tax, tax assessment and tax agency, it give theapocalypse for state administration of taxtion of Nanchang City combined with theactual situation of Nanchang City.The fifth part, according to the basic conditions of Nation and Nanchang City, it put forward the suggestions of tax source professional management which are fit forNanchang City combined with existed problems in state administration of taxtion ofNanchang City and the international experience.