A Research On The Financial Budget Management Of The Local Tax Branch

The local tax branch, one of the government economy functional departments, is bearing the important duty and mission organizing the local tax revenue and promoting local economic growth and social stability. The level of local tax branch financial budget management has direct impact on the fulfillment of organizing various tax revenue works, also it affects the development of local tax cause and expands.As a provincial perpendicularity administrative department, the particularity of local tax branch administration decides its difference from other government departments in financial budget. Starting from the background of separation of internal and local revenue, the thesis analyzes the significance of reinforcing and perfecting local tax branch financial budget in the light of the its structural reform. By analyzing the relevant concept of financial budget management, the thesis expounds the international and domestic theory of financial budget and analyzes the characteristics and development direction of our country departmental budget management. Combining the characteristics of local tax branch and its own practical work, the paper generalizes the system and form of the financial affairs of local tax branch budget management and points out the problems existing in the financial budget management of current local tax branch.Based on above analysis, the thesis concentrates on the application of the effect synthesizing budget and achievement and brings forth new idea of "1 + 2 " financial affairs budget administration pattern, thus, perfects and enriches the content and form of local tax branch financial budget management, seeks a way to build up one type of new mechanism which not only suits financial management system, but also accord with local tax characteristics and actual financial budget management. Constructive suggestions are put forward that the local tax branch financial budget management should make great efforts to realize the "three changes " of managerial system, thought and efficacy and reinforce the six pieces of concrete suggestion for financial budget administration.In short,judging by its branch characteristics, the local tax branch ought to reinforce the financial budget administration, unceasingly perfect budget management pattern and operating mechanism, improve financial budget administration conscientiously and make the most of its guarantee works, in order to serve the development of local tax cause and local economy. Keywords local tax branch financial budget performance management...