Current Situation, Performance And Countermeasures Of Fine Management Of Tax Sources At Yancheng Local Taxation Burean

Meticulous management as a modern management concept originated in the 1950s in Japan Toyota. In 1979, the United States, buchanan representative of public management school, introducing fine management in the field of government management, thus raised the process reengineering based on government management of the \"new public management\" tide. In October 2010, the then Treasury secretary xie in the national tax work conference pointed out that \"to make significant detailed and scientific management, and strive to improve the quality and efficiency of management and tax collection and administration of sources\". Since China implemented the reform in 1994, the rapid growth of the national tax income, starting from 400 billion yuan in 1993 to 1993 has reached 10 trillion yuan, strong support for China’s economic development and social construction. In recent years, however, with the development of the internal and external various situation changes, the tax administration authorities at various levels in China increasingly feel the tax sources of liquidity, diversity and the characteristics of concealment, more and more obvious, tax management, tax collection and administration are playing a more and more difficult. Renmin university of China tax management expert Zhu Qing and the world bank and international monetary fund released successively in 2011 and 2011, according to the report, at present, China’s overall tax department levy rates only at about 55%, far lower than 95% of a western developed countries, tax erosion is very serious. In this paper, based on this background, system research under the new situation of yancheng tax sources of fine management optimization countermeasures.Fine management is the means of transformation of the mode of management methods, to broaden sources management, is the social division of labor, management mode, management methods and service quality of refinement, is the inevitable requirement of modern management. The tax authorities of the daily work of the most important is the management of tax sources. This paper using the theory of tax sources of fine management, analyzed the tax sources of fine management from the management practices of yancheng local taxation bureau in five aspects of the management object segmentation, the tax situation of monitoring, tax source information of the master, the innovation of the management method and management of the process flow, taking the property tax and land use tax law as examples. I discovered that the tax sources of fine management measure and evaluate in yancheng local taxation bureau optimizes the management of "two taxes" tax source, significantly increases the efficiency of tax officials, effectively reduces the tax costs of taxpayer and improves the quality of the"two taxes" tax source management. And then I put forward the yancheng local taxation bureau in innovation concept of tax sources of fine management, improving the strategic targets and basic principles of tax sources of fine management, establishing and perfecting the tax sources of fine team management mode, strengthening the land tax coordination with other departments of tax sources of fine management, and improving tax service system and collection evaluation system as the main content of countermeasures and suggestions to optimize tax sources of fine management, further refinement, scientific effective promote the tax sources management.