Research On Professional Management Of Tax Sources In Zibo Taxation Administration

Tax source management is the foundation of tax administration.Recent years,with the emergence of new economic forms,the original management mode has been difficult to adapt to an increasingly complex and changeable tax sources forms.For example,the emergence of e-commerce and the increase of cross-industry business forms make the traditional territorial management and industry risk response of tax authorities have little effect.Overall,the information and tax collection and management capacity of tax authorities are still at the level of ten years ago.Information gap on both sides of the taxpayers and publicans in widening,traditional publican system's problems became more and more prominent;the defects of tax sources management ability caused the decline of tax collection and administration efficiency.Beginning in 2010,according to the state administration of taxation of the unified arrangement,some provinces and cities began to explore tax professional management.Pilot department using classification management idea,by means of information technology,optimize the internal institutions and the inspection way design,purpose is to highlight tax collection and administration functions,strengthen the management ability,and strengthen tax administration.In 2017,the former Zibo tax service had been attention to the professional management,consolidate the tax sources management ability,strengthen to assess risk response and do real tax auditing for the characteristics of the tax professional management reform.The reform overall improve the level of tax service and the collection of management level,on the tax risk coping scores.From March to October 2018,the former States Taxation Service and Local Taxation Service merged to form a new tax administrator.Which implemented the dual leadership management system with the state administration of taxation as the main body and the provincial(district,city)people's government,and specifically undertook the duties of collecting and managing various taxes and non-tax incomes within the region under its jurisdiction.After the merger of institutions,the biggest challenge facing the newly tax authorities are the task of collecting and managing tax and non-tax income with a larger scope than ever.Therefore,it is more necessary to advance the professional management reform.Above all,this article first has a focus on combing tax professional management experience of the United States,South Korea and other countries' tax authority,fully study the part of China tax authorities' professional management best practices and detailed analyzed Zibo,Weifang city of two tax professional management work carried out in 2016,and point out some insufficient.Secondly,this paper has fully absorbed the domestic scholars' research experience in the professional management of tax sources under the mode of states and local tax separation.Based on the overall structure of current tax departments and the reality of expanding of the scope of tax collection and management,this paper has explored the main reasons for the current predicament of professional management.Finally,this paper puts forward the tax professional management idea of Zibo city administrator of taxation.Including improving the responsibility system to optimize the allocation of resources,play a role of risk management,apanage management combining with the industry management etc.,to strengthen the foundation of tax source management and improve tax authority's management ability,to adapt to the new situation of tax and non-tax revenue collection and management.