The Research On The Professional Management Of Tax Source

To strengthen the professional management of tax sources is the importantcontent of tax management and foundation to sure the grow of tax income. In2011,Xiao Jie, as direct of the tax bureau, pointed out that the professionalmanagement of tax sources is eternal theme of the tax working and important contentof the tax management. The concept and mode of the tax management should bechanged to adapt to the Taxpayers’ need, science and technology progress and timesdevelopment. We need to encourage the discovery and practice, carefully summarizethe effective practices and successful experiences of the tax professional managementof the relevant provinces.This article analyzes the basic theory of tax professional management firstly,Including the concept of the tax sources management and tax sources professionalmanagement, the theory of tax professional management and the basic mode of taxprofessional management, etc. Then on the basis of theoretical analysis, summarizeeffective practices and successful experiences of tax professional management of theUnited States, Canada, Italy, Australia and other developed countries. Also summarizethe tax department of some domestic provinces which carry out the work early in taxprofessional management, such as the mode and the experience of the land tax bureauin Jiangsu, government tax bureau in Hainan and Anhui. Analyzed the basic conditionof the tax management of Changchun land tax system, not only affirmed thespecialization management of changchun land tax system. At last, put forward tobased on the classification hierarchical management, the orientation of tax riskmanagement, the information to manage the tax, to standardize the procedures of taxcollection and administration and improve the mechanism for protection, supportedby professional talent team of changchun tax professional management work of theoverall train of thought,then put forward countermeasures and suggestions for theimplementation of specific work, such as collecting the management power, standardizing the procedures of tax collection, and forming a key tax sourcemanagement institutions; giving full play to the advantages of professionalmanagement, establishing and improving the key tax source monitoring managementsystem, the tax assessment system and the ratepaying service system; according theprofessional divide the work theory, carrying on the management by classification; onthe basis of the classification management, give play to the guiding role of tax riskmanagement, etc.