当前税务部门人少户多、年龄老化等矛盾日益突出，原有的税收管理模式愈来愈不能适应飞速发展的经济形势，通过本人所在工作单位——徐州市邳州地方税务局税源专业化管理改革实践探索，进行机构优化重组，人力资源有效配置，优化岗责流程，尝试新的征管举措，建立新的规章制度，从而有利于税收征收管理的科学化、精细化，有利于形成公平、公正、公开的税收征纳环境，有利于营造良好的税收征纳环境，有利于提高纳税人税法遵从度。文章分为五大部分进行论述：第一部分是绪言，首先介绍了选题的背景及意义，通过改革前税收征管的实际情况进行列举分析，反映了改革前税收征管存在的显著问题和风险特征，通过阐述表明改革前税收管理员职责全面，工作要求高，工作效率低，执法风险高等基本状况，介绍了研究思路与研究方法，同时表明了可能实现的创新之处。 第二部分对中西方先进的相关理论进行深入研究，学习了美国及香港先进税收征管经验，以藉此对税源专业化管理改革予以借鉴。美国和香港税收管理注重税收法律体系建设，注重风险管理，注重数据管理，通过对国外经验的分析和学习，可以为我国实施税源专业化改革提供重要参考价值。第三部分主要介绍税源专业化改革采取的措施，介绍并分析了税源专业化管理改革举措及成效。税务系统探索进行了机构优化重组，人员重新优化组合，流程再造，征管制度再跟进，征管措施大胆创新尝试等举措，税源专业化管理改革以来，有利于促进税收收入持续增长，工作效率有效提升，税收执法风险大大降低。第四部分对当前改革所面临的困难和问题进行探究。第五部分提出了进一步深化税源专业化管理改革的几点建议。税源专业化管理应进一步深化风险管理，健全岗责流程，培养专业人才，加强顶层设计，分类指导，加强税收信用体系建设，强化数据管理，最终要通过引导税收管理资源进一步合理配置，不断完善税源专业化管理。

The current tax affairs department has no enough staff to adapts the arduous work. Simultaneously,the population aging and other problems are also getting serious day by day. The management pattern also can not adapts the rapidly developing economic situation.Through tax source specialized management reform practice and explorationmyself implemented by Local Taxation Bureau of PiZhou in Xuzhou where I am working.We carried on organization optimization and reorganization, human resources effective disposition, operating post responsibility process optimization, and attempted new collection action and established new rules and regulations, to make the tax revenue collection management scientized and fine refined,which is advantageous to create better tax revenue environment with fair,justice and open, and also enhance taxpayers in complying with tax law.Article divides into 5 major parts of analysis:The first part is introduction about background and significance of the selected topic.The analysis of actual situation of tax collection and administration before reform reflects the significant problems and risks characteristics of the tax collection and administration. The analysis shows that before the reform, the tax administrator’s responsibility is comprehensive and high demand,the working efficiency is low and the law enforcement risk is high.It introduces research ideas and methods, and also indicates innovative possibility.The second part is about thorough research to western advanced theories, study of advanced experience of tax collection and administration in United States and Hong Kong, in order to use this reference for tax specialization management reforming.They attach great importance to tax law system construction,risk management and data management inUnited States and Hong Kong tax management. All the analysis and study provide an importance reference value to implement of tax specialization reform in China.Can provide the important reference value to implement specialization of tax reform in China.The third part is introduction about measures of the tax specialization reform and analyzed the tax specialization reform measures and achievements.The tax system explored machanism optimization and reorganization, staff optimizaiton and combination, reengineering, collection and management system follow up, bold innovation in collection measur.Since the tax specialization management reform, the tax revenue continues to grow, work efficiency improves effectively and the tax law enforcement risk is greatly reduced.The fourth part is explore on difficulties and problems during current reform.The fifth part put forward suggestions to further deepen of the tax specialization management reform. The tax specialization management reform should further deepen the risk management, improve post responsibility process, cultivate professional talents, strengthen the top-level design, lassified guidance, strengthening the construction of tax credit system, strengthening the management of data and ultimately to guide rational allocation of tax management resources and perfecting tax specialization management.