Provincial Tax Authorities Restructuring Research Based On Large Departments System Reform

As the material carrier of administrative system and administrative management, Organizations plays a vital role for the realization of the administrative functions and administrative efficiency. The government structural reform has always been the social focus. The 2nd Plenary Session of 17th CPC Central Committee has putted forward that "A clear division of labor, Insist on A department responsible for one thing", "According to the principle of simplification unified efficiency, and Decision, execution and supervision Restraint and coordination. Around the Functional transformation and rationalizing duties, Further optimize the organization structure, standardize the institution shall set, explore the organic unity function, improve the administrative department operation mechanism". This is the core of new turn government bodies realigning. National tax authorities must conform to the requirements that constructing a service-oriented government, responsible government, legal government. And focus on transforming function, rational relations, optimizing the structure and improve efficiency, live up to power's consistency with responsibility, rational division of labor, science decision, execution swimmingly and supervision powerful. In this background, research provincial-level Tax authorities restructuring is very important.Since the provincial-level tax authorities been set up, it promotes the system of financial management system and implementation, safeguarding national interests, rational division of the central and local voice and firing the enthusiasm of the central and local, but it also causes the increasing of tax cost, Low Management efficiency, Taxpayer heavy burden and great difficulty in coordination. These problems have extensive influence. If we don't pay attention to those problems, put them into the scope of the government agencies reform, it will both against the tax career development, and the construction of a harmonious society. This article applying the theory of tax cost efficiency, in-depth analysis of the causes of the drawbacks, and puts forward restructuring of tax authorities based on constructing understanding and support, legal basis.This article include four parts according to the order explain theory, point out problems, analyzes causes that problem, and pointed countermeasure. The first part explains the origin of topic selection and the present situation of domestic and international research. These research methods, the structure and innovation.The second part explains the concept of provincial-level tax agency , the theoretical basis and significance of restructuring.The third part reviewing the history, and assessments the two tax authorities' system situation: positive effects; four problems; analysis of causes of problems theoretically.The fourth part put forward provincial-level tax reform ideas based on Large Departments system. It is including 6 parts: Formation common knowledge, Optimization function system, Innovation legal system, Improve coordination mechanism, Human resources development, strengthening technical basis.The innovation : firstly, this article starting from the reform of Large Departments system with time and realistic significance; secondly, based on the research of provincial taxation agency problems and reasons, put forward the idea of restructuring provincial-level tax agency based on Large Departments system,and six aspects solutions and specific suggestions.