Research On Specialized Management Of Tax Sources In Grass-roots Tax Authorities

Since the Reform and Opening-up Policy,China's economic ownership structure has undergone profound changes.One of the manifestations of economic development is the diversification of market subjects and the increase of tax objects.The composition of tax sources presents the characteristics of diversification,decentralization and complexity,and the situation of tax collection and management is more complicated.With the development,the traditional simple way of tax collection and management is difficult to adapt to the development of modern society.In August 2011,in the "Twelfth Five-Year Plan for Tax Development" issued,the State Administration of Taxation clearly proposed that we should build a new pattern of tax collection and management,vigorously promote the specialized management of tax sources,continuously improve the quality and efficiency of tax collection and management,and implement the specialized management of tax sources is the establishment branch.The inevitable choice of a rigorous collection and management system.There are differences in tax source structure,personnel structure and departmental structure among different regions.It is particularly important to explore a specialized tax source management model that is not only suitable for the requirements of modern tax development,but also for the actual local work.Combining with the local actual situation,the tax bureau of Dongying Economic and Technological Development Zone has carried out some practical exploration in the specialized tax source management,and has actively carried out classification and grading.A series of measures have been taken to manage,strengthen risk management,establish post responsibility process and integrate daily resources.A new pattern of tax management characterized by "front desk management,back-end support,risk guidance,classification response and process control" has been initially formed,which can effectively improve the quality and effectiveness of the collection and management of the whole region.Based on the analysis of the practice of tax source specialization management reform in Dongying Economic and Technological Development Zone Taxation Bureau,this paper analyses the outstanding problems existing in the practice of tax source specialization management,and further discusses how tax authorities can further improve the level of tax collection and management,improve the compliance of tax law of taxpayers in the whole society,effectively avoid the risk of tax enforcement,and plug the loopholes in tax collection and management.Some effective suggestions are put forward to strengthen the specialized management of tax sources.This paper takes the practice of tax source specialization management of Tax Bureau in Dongying Economic and Technological Development Zone as an example,which contains five main contents.The first chapter is the introduction part.It mainly elaborates the research background and significance of this article,the research status at home and abroad,and explains the research ideas and methods of this article.The second chapter mainly introduces the main concepts and related theories involved in this article.On the one hand,it explains the concepts of tax source,specialization division of labor and specialization of tax source management,and further explores the Enlightenment of new public management theory on tax source specialization management through concept interpretation.The third chapter mainly introduces the current situation of tax source management in Dongying Economic and Technological Development Zone Tax Bureau,and expounds the relevant measures it has carried out in four parts.Dongying Economic and Technological Development Zone Tax Bureau in the professional management of'tax sources shortcomings and causes;combined with the earlier discussion of the article,the fifth chapter of the main tax authorities at the grass-roots level of professional management of tax sources put forward relevant suggestions.Promoting the specialized management of tax sources is an important way to solve the contradiction between the way of territorial administrators and the rapid growth of tax sources,between the mode of tax collection and management and the limited resources of tax collection and management,between the sharp increase of work tasks,the aging of tax personnel structure and the lack of professional talents.I hope that through the author's research on the specialized management of tax sources,we can specialize in the management of tax sources for the next step.The development of rationality provides some reference.