我国税源专业化管理问题分析——以黄山市为例-analysis on the specialized management of tax sources in china - taking huangshan city as an example.docxVIP

安徽财 安徽财经大学硕士学位论文 3 3 THE RESEARCH OF PROFESSIONAL TAX SOURCES MANAGEMENT PROBLEMS IN CHINA ——Take the city Huangshan as an example ABSTRACT Professional tax sources management, it means refers to the taxpayer s actual situation and characteristics, make the use of advanced management ways, Implementation scientific management methods to the different tax sources, detailed division of labor, optimize the allocation of resources, improve the operating mechanism, improve the quality and efficiency of tax administration, control and manage the purposes of tax sources. In practical work, according to the different laws and types of tax administration, and the taxpayers industry characteristics, can target the purpose to plug tax income. The papers selects the municipal state taxation authority angle, through the Huangshan City County tax authorities of tax source management system and operation mechanism analysis of reference sources, professional management of international experience, find the problems and the causes of current tax source management, puts forward improving countermeasures for tax administration, tax administration and provide a basis for further reform reference. The whole text is divided into five parts. Part I is an introduction. Its content includes the causes and significance of our research, the domestic and foreign relevant research reviews, our research methods, the innovation and deficiencies of the article. Part II is a theory analysis of professional tax sources management, which mainly concludes the concept of tax sources management, illustrate the basis of its theory—the professional division of labor theory, risk management theory, the theory of tax compliance, structural selection and efficiency theory to tax source; analyzed characteristics and importance of professional tax sources management. PAGE PAGE 1 我国税源专业化管理问题研究 ABSTACT Part III introduces the current situation tax source management of the Huangshan State Taxation Bureau, and