An Analysis Of The Problems In China's Taxation Policy-Implementation And Their Countermeasures

The efficiency of taxation policy-implementation directly determines the reform development and stability of China. However, the reality is that deviation of public policy-implementation, including that of taxation policy-implementation, can be identified from time to time, which disables the goal of public policy and to a great extent has a negative implication on economic and political development of China, slowerring down the progress of the construction of a harmonious socialist society. Based on this reality, the thesis took the departure with a summary of the main forms and features of policy-implementation in China, and then analyzed the reasons and pursued the countermeasures.In the first part of the thesis I defined the concept of policy-implementation and analyzed its characteristics and social implications.The second part of the thesis was devoted to an analysis of taxation policy-implementation deviation with referring to relevant cases. In the third part I explored the reasons for the deviation. By virtue of discussing T. B. Smith's model of policy-implementation, the reasons are summed up in five categories, that is, low quality of policies, benefit-driving, deficiencies in institutional construction, insufficient communicative coordination and lack of understanding of policies of policy implementer.I proposed countermeasures in the forth part of the thesis. It was argued there that we should improve the quality of policy-making, improve institutionalized management of taxation policy-implementation, reinforce supervision, promote communicative coordination and enhance personnel management.The research in this thesis was based both on the problem I met in the practice of taxation policies-implementation and on the related theories during my MPA studies. All the cases were colleted in my own work experience. I expected with this research to supply some possible references for the future taxation policy-implementation.