Study On Public-oriented Reform Of Tax Administration

The public-oriented reform of tax administration is a tax administration model adaptive to market economy which aims at realizing the purpose of tax administration by respecting and protecting tax payers'rights, emphasizing services more, encouraging tax payers more, improving service quality and management efficiency in a tax payer oriented manner.With the continuous development of market economy, the financial taxation system also was gradually fitted into market economy system, the publicized financial and tax system framework has already been formed. Under the realistic condition, Chinese tax administration developed consistently, but it was still behind the requirement of market economy. The paper, inspired by the public finance or financial publicization, innovatively proposed public-oriented reform of tax administration and provides a brand new theoretical approach to analyze and solve problems for study on Chinese tax administration in market economy. It absorbs generally beneficial achievements from the theory of new public management and applies them into the research on the public-oriented reform of Chinese tax administration, explores the cause for the reality of unpublicization of Chinese tax administration, refers to the international exercise results of new public management in tax administration, as well as seeks for the strategy and suggestion on promotion of public-oriented reform of Chinese tax administration.The paper first starts from theoretical analysis. On the basis of conclusion that the new public management theory is of certain adaptability in China and clear understanding of public-oriented reform of tax administration, it seeks for the focus of concentration and agreement from the theory of new public management, main economic body relationship with equal rights and liabilities under the contract relationship included in"customer-orientation", as well as the principal-agent problem between taxation authority and tax payers have become the two logic starting points of the public-oriented reform of Chinese tax administration, meanwhile it explains six basic positions of the public-oriented reform of Chinese tax administration in the philosophy of new public management. In addition, it discloses the significance of the public-oriented reform of tax administration to promote the realization of tax administration target (i.e. tax compliance) from three perspectives of psychology, benefit and cost.Later it discusses and analyzes the development, status quo and cause of the public-oriented reform of Chinese tax administration, and divides its development into"basic blank stage","exploring and starting stage"and"gradual developing stage". At present, the gradual developing stage of Chinese tax administration is still far away from the public-oriented reform of tax administration, with existing dislocations of tax administration target and function, dislocation of tax payer's incentive, low taxpaying service standard, as well as irrational taxation flow and institution. These may radically attribute to the four direct causes, i.e. absence of Chinese public financial system, lack of effective legal protection for tax payer's rights, correct governmental tax concept and tax payers'correct tax concept, as well as deep causes of economic system, history and culture.Based on the review of international practice of new public management in tax administration, the paper, aiming at the status quo and cause of the public-oriented reform of Chinese tax administration, applied certain parts fitting into Chinese situation in"5C"Strategy, one of the new public management strategies, as well as proposed the overall plan of the public-oriented reform of Chinese tax administration from management concept, target function, management means, process and institution by using culture strategy, core strategy, consequence strategy, customer strategy and control strategy. The plan includes: I. Build up modern tax concept by culture strategy, build up the awareness to protect tax payers'rights, shape the publicized tax administration concept; II. Define the function scope of tax administration in the model of public-oriented reform of Chinese tax administration by core strategy;â…¢. Reestablish tax payers'incentive system in tax administration by consequence strategy; IV. Intensify liabilities and promote top quality tax paying service in tax administration by customer strategy; V. Reset the tax administration flow and institution for tax payers by control strategy. Then it chose and optimized the specific system of the public-oriented reform of Chinese tax administration.