Research On The Specialized Management Of Tariff Sources Of Grassroots Tax Machines

With the rapid development of China's economy,the reform of the economic system is proceeding steadily.From the comprehensive introduction of "camp reform" to the nationwide launch of the "Golden Tax Three" system,the gradual realization of "Internet + taxation" from various places,and the integration of various collection and management methods after the merger of national and local taxes,the relationship between collection and payment is also more harmonious.However,with the rapid increase in the number of taxpayers,the organizational form and operating methods of enterprises have also changed drastically,and the means for enterprises to evade taxation have become more concealed.The previous IRS or local taxation bureaus have implemented territorial management as the main and a single source of taxation.Management method,this method lags behind the changes in the current economic situation,and it is easy to cause tax losses.To solve this problem,it is necessary to put forward new requirements for the taxation system reform of the taxation authority.In fact,tax source management is the core of tax collection and management.As early as2010,the State Administration of Taxation put forward the concept of professional tax source management.The grassroots tax authorities have learned from advanced domestic and foreign tax source professional management theories and experiences,based on local actual conditions.Explore the professional development path of tax sources that really suits you.After the merger of national and local taxes,the implementation of various tax collection and management systems is still in the run-in period.In order to improve the quality and efficiency of tax collection and management,and achieve scientific and refined tax management,it is necessary to continue along the road of professional tax source management.This article uses traditional literature research methods,case analysis methods,investigation research methods,and fully uses the relevant theories of tax source professional management such as division of labor management theory,risk management theory,information asymmetry theory,and tax compliance theory.Taking Chuzhou Langya District Taxation Bureau as the example For example,we conducted an exploratory study on the specialization of the management of tariff sources at the basic level of taxation machines.This article is divided into six parts.The first part mainly introduces the research background and significance of the topic,domestic and foreign literature reviews,research goals and methods,possible innovations and deficiencies.The second part introduces the basic connotation and theoretical basis related to the professional management of tax sources.The basic connotation includes the concepts of tax source management,professional management of tax sources,and the professional management of tariff sources at the basic level of taxation machines.The theoretical basis includes division of labor management,risk management,and information asymmetry.And the theory of tax compliance;the third part introduces the basic situation of the Langya District Taxation Bureau,including the establishment of institutions,the distribution of tax sources,and summarizes its practices in the professional management of tax sources.The fourth part mainly summarizes and analyzes the problems that the taxation professional management of Langya District Taxation Bureau still exists,the classification and classification are still not perfect,the risk prevention and control management mode is limited,the level of informationization is low,the tax service needs to be optimized,and the overall quality of the cadres is not good.The reasons for these problems.The fifth part summarizes the enlightenment brought by these experiences after introducing the experience of professional management of tax sources at home and abroad.For example,they all have relatively strong monitoring of tax sources,the degree of specialization of labor is relatively high,and the ability to manage tax information is relatively Strong,the tax risk prevention and control mechanism is relatively sound,tax service management model is relatively high quality.The sixth part mainly puts forward suggestions on perfecting the professional management of tariff sources at the grass-roots taxation machine,such as deepening the professional concept and optimizing the post-responsibility system,perfecting the risk-oriented management mechanism,deepening the construction of information management and taxation,optimizing tax payment services,and strengthening the construction of grassroots teams It is hoped that these suggestions can provide reference for grassroots tax authorities to optimize the professional management of tax sources,improve the quality and efficiency of tax collection,and increase the satisfaction and compliance of taxpayers.