The Study Of Management Oriented-specialization Of Tax Source Reform Based On Risk Management

With the development of society and economy, the tax source management system has been unable to meet the needs of the current situation of the development, but also to the new public theory as the guide of the goal of building a service-oriented government also requires the tax source management system must be to serve the taxpayers as the core of reform. This theory as the guide, all of the professional reform conducted a lot of research and practice, Quanzhou City Bureau of Fujian Province as the reform of Taxation Professional only pilot unit, to try to reform, taking it as a case study, and summarizes the successful experience and the existing problems, and puts forward the direction and measures to further reform to promote the deepening of reform, the tax source management system.This paper uses the method of combining standard research and case analysis, firstly introduces the background, purpose, significance, domestic and foreign research and method; secondly, the related theory and literature were reviewed and summarized; thirdly, based on the reform of Taxation Professional in Quanzhou City, analyzes the professional achievement of the reform and finally, combined with the current shortage; professional reform trend, proposed to tax risk management oriented instruction reform, and puts forward specific strategies.The main conclusion of the study is the basis for in-depth investigation in the reform practice of Quanzhou City, using the theory of tax risk management analysis derived from:1.The sources of professional reform in Quanzhou City, is an attempt to productive Fujian province national tax system in order to improve the level of management of Taxation of the achievements of the reform, the reform and shortcomings, for further reform and other areas of Fujian province has an important role in demonstration and reference.2Professional reform achievements mainly displays in:one is consistent with the requirements of the reform of social management innovation. Two is the real implementation of the tax source management "professional". The three is to realize "flat". Four is the first to introduce the concept of tax risk management and establish the tax risk management system.3.Disadvantages of reform. A case in the reform of the introduction of tax risk management theory and has carried on the beneficial exploration, but still not deep enough, there is room for further deepening, mainly embodied in:one is not to have the tax risk management oriented, simply introduces the concept of risk management, not fully tap the potential application of this theory in the practice in the. The two is the tax risk management system reform in the initial construction is not perfect, still exist many defects.4.Direction and measures to deepen the reform. We must continue to deepen the reform, we must take the tax risk management oriented, on all matters of revenue management to clarify the responsibilities of decomposition, division of labor, the modern management, risk management and tax collection and management business process combination, application process of tax risk management model of the. At the same time, but also to the practical needs of work practice as the fundamental basis, from organization system, index system, method system, process system four ways for establishing and perfecting the tax risk management system.