Research On Professional Management Of Tax Sources

Tax source management is the core and foundation of tax management, plays a very important role in the tax work. In 2011, National Conference on tax management and science and technology, proposed to actively and steadily promote the professional management of tax sources, Laid the foundation for the innovation of tax collection and management model.With the rapid development of China’s economy, sources of taxation is becoming much more diversified and complicated. The situation of information asymmetry between tax authorities and taxpayers is becoming more and more serious. Tax source management is becoming much more difficult. The traditional way of tax staff management has been difficult to adapt. The core of the professional management of tax source is through the further division of labor to the management of tax resources, optimization of tax administration resources, using the principle of system management, doing a good job of scientific function design, scientific allocation of management resources, further optimizing the process of tax management, professional training, and improve the service level, to strictly enforce the law and improve the tax compliance and tax levy rate. So far, there are many areas in our country carrying out tax professional management, but has not formed a relatively perfect tax professional management theory system.In this paper, the sources of professional management is the research object. It analyzes the connotation and the theory of tax professional management, combining the practice of tax professional management in Tax Bureau of Wenzhou city, deeply analyses the problems and contradictions in the tax professional management. Learning tax professional management experience from western countries,Putting forward some suggestions to further deepen the professional management of tax sources.