Research On State Taxation Bureau Of Xinxiang Tax Source Management Specialization Reform

Along with our country economy fast development, the growing trend of economic globalization and internationalization of tax sources, enterprise organization form, operation way diversification, the complexity of the tax regulation is growing. A rapid increase in the number of taxpayers, and the number of taxation cadres always stable, workload is increased, both sides information asymmetry and collection of the taxpayers and publicans power shortage problem increasingly prominent; Enterprise organization form and management way diversification, transnational, cross-regional, cross-industry large-scale enterprise group, organization form, operation has become increasingly diversified and complicated; Enterprise pay taxes through the treatment team, computerization, intelligent, specialized in the development of accounting intermediary service institutions. Under this condition, our country’s tax department still rely on the manual way to collect information and experience of the individual, implementation management, tax authority management of risk gradually increased. In the context of rapid economic growth, tax source management always carry on the earlier work of tax collection and administration system, this system while better carry the work of tax in our country, but also the larger problems and deficiencies. With the growing of the economic environment, the extensive mode of tax collection and administration already cannot satisfy the tax work, how to carry out tax collection and administration work in the new economic environment, how to scientific and rational mind tax sources under the new situation, this is the tax sources management specialization of work need to solve the problem.This article starts with the basic concepts of management professional sources, mainly divided into the following departments: the first part, and explain the research background, purpose and significance of this article, introduced the main content of research and main method at the same time; The second part, introduce the relevant theories of tax source management specialization, including the tax sources management specialized basic meaning, content, function, and also introduces the advanced experience of foreign developed countries, developed countries are described in detail in this effort and achievements; The third part, this paper introduces the discovery state tax bureau tax management specialization status, this paper discusses the discovery, the state administration of taxation on tax management specialized aspects of exploration, and the present problems existing in the management of tax sources; The fourth part, the third part points out the problems, puts forward the Suggestions.