Connotation of specialized management of tax sources

1, the meaning of tax source management. Tax source management is a series of tax management activities that tax authorities carry out all-round information tracking and tax control according to tax laws and regulations through a series of scientific, standardized and modern methods and means to ensure the realization of tax revenue. Tax source management is the core of tax collection and management. As the most important channel of tax sources, enterprises will inevitably become the focus of tax source management.

2. The connotation of professional management. Specialized management usually has the following characteristics: the specialized division of management functions is consistent with the specialized division of management organizations. Tax source management should be upgraded to professional tax source management, which must meet the above conditions of professional management. Specifically, it should at least include the following aspects: first, the specialization of tax source classification management; Second, establish a professional tax agency; Third, post setting and business process specialization; The fourth is the specialization of tax service. Therefore, the professional management of tax sources is an organic collection of the connotation of tax source management and professional management. Its purpose is to concentrate the limited tax management resources on the activities that can produce the most tax source management benefits, so as to obtain higher efficiency, more benefits and stronger competitiveness.

3. The relationship between tax specialization and tax source specialization. Judging from the relationship between tax source and tax, tax source belongs to tax category, and tax implies tax source. Tax source management is the basis of tax management, and the core of tax management is tax source management. The relationship between tax revenue and tax source will solidify into a basic concept, which will become the long-term guiding ideology of tax work in the future, trigger the continuous and in-depth reform and innovation of tax management system, and will certainly have a far-reaching impact on tax management system.