Where were information management tax and tax source specialization first proposed, and what happened?

Information tax management and tax source specialization were first proposed by the State Administration of Taxation.

The State Administration of Taxation defines "information tax management" as: making full use of modern information technology means, focusing on solving the problem of information asymmetry between tax collectors and taxpayers, and focusing on the collection, analysis, and utilization of tax-related information. As the main line, establish the concept of tax risk management, improve the tax information management mechanism, improve the tax source management system, strengthen the integration of business and technology, and then improve the level of tax collection and management.

Specialized management of tax sources is a tax source management model that unifies the professional division of labor of tax management subjects and the professional classification of tax management objects. To implement the requirements of the State Administration of Taxation for scientific, professional and refined tax management, strengthen the responsibilities and obligations of tax administrators, comprehensively improve the professional quality and service level of tax administrators, and further improve the quality of tax source management, we must promote professional management of tax sources.