Research On The Professional Management Of Tax Sources Of Guangzhou Local Taxation

Taxation is the major source of national revenue. Also it is the material guaranteeof the government’s public authority. The management of sources of taxation is the keypoints of the tax work. With the continuous development in domesticpolitical and economic,thetraditionalmodelof the management of sources of taxationis no longer meet the requirements of the new era sources of revenue management, thesupport for the specialized management become higher and higher. However,specialized management reform of the tax system is still at the exploratory stage, everyexperimental unit have to fumble the model of the specialized management which isadapt to the real work.This article takes Guangzhou Local Taxation system as the research object, pointout the importance of the specialized management by using literature research,case analysis and field survey method. Meanwhile, it will analysis the currentsituation and the results of the specialized management of tax sources of GuangzhouLocal Taxation system, and find out its problems inclassification standard, institutional settings, IT use, social corporation, riskmonitoring and team building, and analyses the causes of these problems. What’s more,it proposes countermeasures to improve the specialized management of tax sources,including the establishment of a scientific classification criteria, adjust and optimize theorganizational structure and personnel responsibilities, the further use of computer technology,building a multi-sectoral cooperation coordination mechanism,improving risk control and monitoring, enhancing performance evaluation to improvethe competence of people, in order to provide theoretical support and decision referencefor the further deepening of specialized management of tax sources.