Research On Tax Source Management Of Yiliang County Taxation Bureau

With the continuous growth of China’s economy and robust development of Chinese market,there are more and more tax issues.In particular,after the 18 th National Congress of the Communist Party of China,the central government started to delegate more power to lower-level governments while strengthening administration;optimize relevant services;gradually replace business tax with value-added tax;give full support to entrepreneurship;take active measures to improve the business environment.The number of market players has significantly increased,and the number of tax issues has jump exponentially.However,the increase rate of human resources at local taxation authorities and the informatization degree is far slower than the increase of the numbers of taxpayers and tax issues,and can hardly meet the demand.The county-level/district-level taxation bureaus,as the primary taxation authorities facing the taxpayers,are responsible to deal with various concrete tax issues.Thus,how to use the limited resources to make efficient tax source management has become extremely important.This thesis took the Taxation Bureau of Yiliang County,Kunming City as the object of study.Through a thorough analysis on relevant data on tax sources and personnel allocation for tax source management of Yiliang Taxation Bureau,the author studied the current tax source management model of the Bureau and evaluated the quality and efficiency of tax levy and administration.By making use of the research methods of literature review,comparative study and field survey,in light of the new public administration theory,the new public management theory and the taxation risk management theory,the author considered that the current tax source management model adopted by Yiliang Taxation Bureau is outdated;the human resource allocation of the tax source management department is inappropriate;there is information asymmetry between the taxation authority and the taxpayers;the taxpayer compliance is relatively high;and there’s deficiency with the risk management mechanism.As discussed in the thesis,the main causes of the aforementionedproblems include the following.First,the conventional thinking hinders development and public recognition of tax source management.This is the historical reason.Second,allocation of tax source management personnel is inappropriate.Information is isolated between the taxpayers,the taxation bureau and the third parties.Internal and external factors resulted in low compliance of the taxpayers and existing defects with the risk management mechanism.In order to remove the above problems,the author took the successful experience of Guandu District,Baoshan City,Qujing City and Shangri-La City of Yunnan Province for reference,while taking the situation of Yiliang County into full consideration,and proposed the following solutions.A new tax source management model should be established.Personnel allocation of the tax source management department should be optimized.Third-party tax-related information management and application should be strengthened.Taxpayers’ compliance should be enhanced.An efficient tax source risk management mechanism should be developed.The goal is to effectively enhance the tax source management level of Yiliang County and find out a sound tax source management model for county-level taxation authorities.