Research On Specialized Management Of Key Tax Source

Tax revenue from key tax sources is a major component of a region’s tax revenue.According to The 80/20 Rule,although the number of key tax sources may be less than the number of small and medium enterprises,but key tax sources have a high contribution to the tax revenue of a region,with greater social influence.With the establishment of the Large Business Management Division,the provinces are also constantly exploring key source management model according to their actual situation.But with the rapid economic development,large enterprises expand the scale of operation,and the organizational structure is complicated.All of these are bring some resistance to the collection and management of tax authorities.In the new situation,the core of tax collection and administration pattern is specialized management of tax sources,large enterprise tax services and management will be the placed in the first,which also requires large enterprises tax services and management work to be more sophisticated and scientific.The main research content of this paper is to focus on the management of key tax sources.As the starting point of this passage,firstly it introduce the concept of tax source management and the classification of key tax sources.Based on the brief description of the situation and exploration practice of the key tax sources in the B District Local Taxation Bureau,this paper discusses the existing problems in the management of the key tax sources in the actual work of the tax authorities,and then draws lessons from the international experience and puts forward suggestions to improve the professional management of the key tax sources.This paper is divided into five parts.The first part: Introduction.First,the article explains the background and significance of the key tax source specialization management,and then elaborates the research results from our country and abroad,and finally explains the research frame of this paper.The second part: The key concepts and theories of specialized management of key tax sources.First of all,this paper introduces the concept of tax source management and the classification of key tax sources as the starting point,and then introduces the theory of risk management,human resource theory and 80/20 rule,and then leads the theoretical basis of specialized tax source management.And thenintroduce international experience of key tax source specialization management.The experience of each country is summarized as four points: First,to establish the concept of promoting compliance,the second is to set the type of institutions,the third is the implementation of tax risk management,the forth is to strengthen the information support means.The third part: The current situation and practice exploration of the special tax source specialization management-taking B district local taxation Bureau as an example.First of all,it introduces the process of Large Enterprise Management in China.Then introduce the present situation and practice exploration of the key tax source management of B District Local Taxation Bureau.Then,taking the construction industry of B District Local Taxation Bureau as an example,this paper introduces the Background of the construction industry,the difficulties in practical work management and the measures.The fourth part: the problem of the existence of specialized tax source management.In the actual work of the specific problems is probably divided into five aspects: management mode,institution setting,tax collection and management concept,team quality,information construction and so on.The fifth part: Suggestions on Improving the specialized management of key tax sources.On the Basis of summarizing the problems existing in the management of key tax sources and drawing lessons from international experience,the relevant suggestions are put forward for reference.