Exploration On Tax Professional Management

Recent years, with the rapid development of economy, the number of taxpayers grow constantly, the situation of Asymmetry of Information between taxpayers and publicans is aggravating, the difficulty of tax sources management is also increasing. Under the new situation, the traditional single administrator management has been difficult to fit for the present situation. The current management of tax resources exists many problems, such as personnel ability doesn’t meet the requirements for administration, dispersion of internal power effect management performance, post setting and staffing of internal resources can not get effective configuration and so on. These problems hindered the improving of the quality and efficiency of tax administration.This article,through discussion of the theory of tax professional management and take Shandong province for example, aims to form a systematic, comprehensive and in-depth tax professional management theory system, provides a scientific, practical and feasible practice model for our country tax professional management, improve the cognitive degree of tax professional management through theoretical thinking and practical exploration.This article is divided into five parts. The first part introduces the background of the choice, and put forward the significance of the topic, the main content of the article, logical structure and research method, summarize the main points. The second part describes the theoretical basis for the professional management of tax sources. The third part overview the source of management development course, analyze problems and shortcomings, summarize results, make realistic demands. Simultaneous analysis management trends of tax sources of advanced countries and regions. The forth part discusses the main problems in the tax professional management in exploration and practice, take Shandong Provincial Office,SAT for example. The last part presents the general orientation and structure of the professional management of tax sources.