Analysis Of The Problm About Our Country's Grass-roots Tax Offices Reform In The Perspective Of The New Public Management

The grass roots of revenue are an important part of tax system in China. In recent years, with the continuous progress of the collection and management reform, the tax reform of the grassroots has been carried out. However, due to a lack of mature and systematic theories to support, the tax reform of grass roots is not successful. There is a strange phenomenon during the reform that the grassroots are dismantled and merged then merged and dismantled again, so the effect of institutional reform is not ideal, the status of agencies' setting up is quite unreasonable. Ultimately, the organizations themselves are not wrong. The main reason is the lack of mature and systematic theories to support and that the institutional reform is lack of consistency, hasty battle and a lack of factors to consider, which resulted in that the existing grassroots of tax authorities are faced with many problems.As an independent field of scientific research, new public management theory proposed a new idea: First, the main benefits to the value Orientation .Second, to set up a business-government and customer-oriented government. Third, the introduction of market mechanisms, so that more private sector involvement in the supply of public services.This paper attempts to identify a number of reform-oriented theories for grassroots and to tackle the problem and make a number of practical counter measures by the study of the new public management theory, especially the combination of China's grassroots institutions tax status and the actual conduct of analysis and study. The article is divided into five parts:The first part: The introduction of papers on topics of significance, literature review and study methods and innovation to make a general statement.The second part: Briefly description generally related to the new public management theory .And briefly description of the inspiration of the new public management theory on China's tax grassroots institutions.The third part: focused on analyzing China's grassroots tax agency status, characteristics and historical evolution, and another conditions. A more comprehensive analysis of China's grassroots institutions.The fourth part: Focused on analyzing the current status of China's grassroots tax authorities and the existing problems. Especially in light of the new public management theory, analysis of the reasons for the problems identified the crux of the problems.The fifth part: Expound China's improved tax administration measures and recommendations on foreign adoption agencies from the advanced experience, in light of the new public management theory. They are: tax scientific institutions" setting up to follow certain principles; full use of information technology, promotion agencies merge. Scientific and rational Layout, lower tax costs will betax agencies and the state administrative system of matching; coordination of the government rent merge pace due to due step-by-agency merge.