Research On The Reform Of Tax Source Specialization Management

In recent years,with the development of market economy and business tax levy value-added tax work,national tax department is responsible for the collection and administration of the tax number increasing,at the same time,economic development has made manifest of specialization,scale of enterprise management,industrial structure and regional structure,great changes have taken place in the increasingly diversified and complicated object of tax collection and administration.Large number of taxpayers with insufficient resources,the existing collection tax demand professional management expertise to taxes and tax authority staff overall quality is not high and the hotline information asymmetry problem increasingly prominent,such as the original executive system of collection and management pattern already more and more not adapt to the development of tax sources,the inevitable requirement of tax collection administration's abandonment of the traditional,ways and methods,to explore to build corresponding collection management pattern.This article focused on "how to further strengthen the administration of tax sources,few people do more to resolve,optimize tax services,to reduce the risk of tax law enforcement" the central objective,in the process of exploring the reform of tax management,the introduction of " tax professional" management idea,set up tax sources,hierarchical classification,the tax authority division of professional,highlight the risk management guide the collection and administration mode;Some achievements has been made in the reform,mainly to solve the problem of some contradictions,but also bring and put forward some new problems to solve.The author also believes that only by constantly in terms of innovation management new sources to explore and research,to consolidate and enlarge the achievements of tax professional management,so as to achieve the purpose of collection and management quality and efficiency.