Tax Source Management On Nanhai Shishan Taxation Branch,SAT.

With the continuous development of the Chinese economy and the frequent occurrence of various economic activities,economic and business activities often lead to tax related matters,especially the Chinese government's is active support and promotion of the innovation and the entrepreneurship,the full implementation of replacing business tax with value-added tax(VAT)policy,the significant increased in the number of taxpayers and the tax-related business geometric growth.However,under the restriction of various factors such as the establishment and administrative cost,the growth rate of human resources at the grass-roots level tax authorities cannot meet the needs of the growth of the number of taxpayers and the demand from the social and economic development.As the implementation of the national fundamental policy line,directly facing the taxpayers,various tax related business deals directly with the grass-roots tax authorities,it is particularly important for Nanhai District of Shishan State Taxation Bureau Tax Bureau to know how to use limited resources to do the tax management.The tax system in Foshan city has the largest volume of grass-roots tax revenue in Nanhai District,so the t becomes a research object of Nanhai District Shishan Taxation Bureau.Relevant data,the basic information and Human Resources of the sources of tax of the bureau have been collected.Tax professional management reform methods and the measures of organising sources of tax have been assessed and implemented and it further entrenches the reform on the professional tax practice.Research has also been done on the reform.By reviewing the course of the reform on the source of tax,the necessity and the background of the reform on professional management of the sources of tax can be demonstrated,and the data comparison before and after the reform by means of text and statistical data can also be carried out.On the basis of summarization,this paper analyzes the difficulties and problems encountered by the current grassroots tax authorities in the aspects of follow-up management,classification management,tax credit rating management,risk management and institution merger based on the actual cases facing by the grassroots tax bureau.Furthermore,this paper has composed the opinions and suggestions of how to improve the management of tax-related sources at the grassroots level tax authorities.This paper fully affirms the practice of Shishan Taxation Bureau to improve management efficiency through tax source specialization management,but there are still some problems in the tax source management of grassroots taxation bureaus,and it is necessary to carry out further step optimization and improvement in the next round of collection and management reform.