Research On Specialized Management Of Tax Source In Hanting District Of Weifang City

Since the reform and opening up,China's economy has developed rapidly,and the structure of tax sources has become more complex and changeable.Under the vigorous development of the network economy,a variety of new types of enterprises have emerged,which has brought new vitality to China's economic development,but At the same time,it also brings new challenges to the professionalism of tax source management.In the past,backward tax source management was difficult to adapt to the new tax source structure under the "Internet+" situation.Emerging industries are often accompanied by new tax risks,and it is urgent to upgrade the existing tax source management model.In order to cope with the downward pressure of the economy and promote entrepreneurship and employment,the government has put forward a number of reform measures such as simplifying government decentralization and deepening the reform of"decentralization of management and service" to relax market access standards,so that it is no longer difficult to run enterprises,but at the same time it will bring A series of follow-up management problems.The number of enterprises is increasing day by day,but the number of tax source management personnel is growing slowly.It is often the case that one person manages more companies.It is difficult to achieve accurate and efficient tax source management;and the size of the enterprise is mostly small and medium-sized enterprises,which does not have the ability of independent accounting and no special Of taxpayers are often"one person with many roles" and do not have basic tax knowledge.There will be a lot of doubts about tax declaration business and invoice issuance errors,which will generate a lot of tax source management work and bring to the grass-roots branch bureau Greater pressure.On this basis,how to carry out reasonable hierarchical classification management and improve the professional management of tax sources has become an issue that we must study in depth.Based on the specialized division of labor theory,process reengineering theory and tax risk management theory,this paper uses a series of research methods such as literature research,case study,comparative analysis and field investigation to analyze the most critical concepts of tax sources,Tax source management and tax source professional management are described.This article is based on the domestic and foreign research results,and guided by the successful reforms in the domestic pilot regions,the tax source management results,problems and causes of the Hanting District Taxation Bureau are analyzed,so as to analyze the Hanting District Taxation Bureau Suggestions and suggestions on the reform of the professional management of tax sources.