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大力推行税源专业化管理是国税总局和各基层单位多年来一直强调和关注税源管理的重要工作。在对某市国税局开展税源专业化管理的具体工作进行调研后,笔者认为作为基层税务机关特别是处在交通不便的山区,其征管难度较大,必须认识到:探究税源专业化管理是适应经济税源发展状况和整合管理资源的迫切需要,并结合实际,勇于实践具有山区特色的税源专业化管理之路。
To vigorously promote the professional management of tax sources is an important task that the SAT and various grassroots units have been emphasizing and focusing on the management of tax sources for many years. After conducting a survey on the specific work of taxation source specialized management in a city’s IRS, the author believes that as a grassroots tax authority, especially in mountainous areas with inconvenient transportation, it is more difficult to manage the tax. We must realize that: Economic development of tax sources and the urgent need to integrate management resources, combined with the actual situation, the courage to practice a mountain with the characteristics of the tax source of specialized management of the road.