The Practical Effect And Evaluation Of Management Of The Tax Multiplier Effect In Erdao District Local Taxation Bureau

Under the economy circumstances of the financial crisis, with the policies of "keeping growth, protecting livelihood, stabling employment", Being the grass-roots tax administration, Erdao District Local Taxation Bureau focus on exploration and practice of the management fit for the grass-roots tax.Recently, there are some necessary problems to solve for Erdao District Local Taxation Bureau; they are mainly reflected in the following aspects:firstly, the means and control system of the revenue sources has lagged behind, and there are still some weaknesses in tax administration.secondly, the tax enforcement still need to be raising, and the problems of irregularity and arbitrariness of enforcement still exist; thirdly, The effectiveness of implementation needs to be further improved, the problems of high-system, light-effect and high-deployment, light inspection still exist in some degrees;Lastly, the cadre management mechanisms, especially the incentive mechanism, are not perfect yet; some of our cadres are not proficient in business; the style is not solid enough; the problem of choosing job with the psychological mind, such as, choosing the beneficial job and avoiding the difficult job, is still relatively exist.To this end, Erdao District Local Taxation Bureau will practice and explored with management models of "multiplier effect".What is "multiplier effect"?In Western economics, Keynesian multiplier effect means that the chain reaction caused by the increased initial investment will bring several times increase in national income. The so-called multiplier is a factor, with this coefficient multiplying theVariable of investment, we can get the variable of national income caused by this variable of investment. At this point, I define the "multiplier effect" narrowly refers to "positive multiple effect of taxation by optimization and restructure of tax business, the rational allocation of resources structure, and effectively reduction of the administrative costs."Optimizing and restructuring of tax business, designing the business processes scientifically, divide of responsibilities clearly and strengthening the coordination and cooperation, and establishing a perfect and operational management model of tax are goals of reforming and improving the internal management of taxation system.To improve execution, implementation capacity, and efficient capacity, service capacity at the grassroots department can not evade these problems.Therefore, constructing a scientific and reasonable management mode and operation mechanism in accordance with the reality of grass-roots tax department is essential.1887, Wilson proposed," government, how can they possible to complete the work with high efficiency, less cost, and less energy."This sentence conjuncts the words "efficiency, expense, cost", that is, "efficiency" is not only the problem of speed but also the combination of efficiency, quality, cost and other issues.It also pointed out the method of improving the efficiency is to make a rational conclusion on past experience, and from the waste of empirical practice to sum up that we should focus on the overall efficiency.with these considerations, I believe that at this stage, in order to solve the definition of the collection and management of jobs and responsibilities systematically and scientifically, standardize tax business management processes, and rigorous internal and external supervisory mechanism, and strengthen accountability, and ensure all the links work fast, smooth, and truly reflect the tax according to the law and, service for taxpayer convenient and fast and other issues, practicing tax "multiplier effect" of management, has not only the positive practical significance, but also has practical and forward-looking.This thesis first describes patterns and problems of tax in Erdao District, and then introduces the functions, responsibilities and scope of tax briefly in the first chapter.These problems are further reflected in the national macro-policy level, as a grass-roots tax authorities, we should gain experience and provide valuable reference for taxation management system on exploring and practicing tax management model suitable for the grass-roots.Therefore, it is particularly necessary and urgent for Erdao District Local Taxation Bureau to practice and explore with the management models of "multiplier effect" as effective carriers.What is "multiplier effect"? In Western economics, Keynesian multiplier effect means that the chain reaction caused by the increased initial investment will bring several times increase in national income. The so-called multiplier is a factor, with this coefficient multiplying the variable of investment, we can get the variable of national income caused by this variable of investment. At this point, I define the "multiplier effect" narrowly refers to "positive multiple effect of taxation by optimization and restructure of tax business, the rational allocation of resources structure, and effectively reduction the administrative costs."In the second chapter, I introduced the related theories of tax multiplier effect. It is a kind of macro-economic effects, and also is a control means of macroeconomic. Fiscal policy multiplier studies the impact of changes of financial revenue and expenditure on the national economy, including financial expenditure multiplier, tax multiplier and the balanced budget multiplier.In economics, the multiplier effect (Multiplier Effect), exactly the spending / income multiplier effect, is a macroeconomic concept, it refers to changes in economic aggregate demand out of proportion caused by the change in expenditure.This concept is usually associated with Keynesian economics, and some other schools of economics underestimate or deny the effects on the macroeconomic, particular in the importance of long-term view. Multiplier effect is the increase of final amount caused by the change of one variable with the means of acceleration of multiplier. Multiplier effect should be taken into account in the formulation of macroeconomic policy.In the third chapter, I described the content and implementation methods of the management model of tax multiplier effect in Erdao district in details, and exposit dialectically the theory in the previous chapter with the facts, it revealed the operability of the content and implementation methods. For example, Erdao District Local Taxation Bureau, in the attempt to build the "multiplier effect" management model, they explored actively, restructured and combined every aspects of the project in the tax management organization from the reality, and bring the "multiplier effect" of management model into play by using various supporting measures. Focusing on and starting from the "improving the constant details, consolidating the basis of the management system," "practicing the using of variables, innovating management measures", decompositing and implementing the work one by one, managing the links effectively, based on deepening the ideological education and professional training of cadres, improving political and professional qualities, independent quality, and service quality of the cadres constantly as the means, "four mechanisms" as the protection, and make sure the various projects of tax developing coordinately with the management model of "multiplier effect".In the fourth chapter, I will describe the process of overall operation of management model of the multiplier effect in details from the practical sense, running effect, the limitations in order to provide a realistic basis for future improvements. Tax multiplier effect management has practical significance , firstly, the management of multiplier effect re-located and reclassified the management of the tax in the grass-roots authorities, make the objectives, tasks, responsibilities and work permissions of different positions and basic norms of work more clearly, due to the refinement of responsibilities and quantification of goals, it needs higher requirements for every officer. Secondly, the establishment of management of the multiplier effect can strengthen the intensity of management, and reflect taxes according to law further.Thirdly, the establishment of the management model of multiplier effect can further strengthen the management of tax sources. Fourthly, the management model of multiplier effect make the internal monitor and management has been further deepened the operation effect is mainly reflected on:Under the overall economic recession, the completion of tax revenue is relatively good; the quality of tax collection has been markedly improved; the enforcement of tax has been regulated effectively; the quality and efficiency of tax service has been enhanced comprehensively; the vitality of cadres has been increased markedly; the enforcement of " Syllogism " has achieved stage accomplishment, and become highlights in our bureau; tax campaign has been innovative someway, and is intimate strongly.The limitations reflects in the following aspects, the future income is tight, there are still some problems because of contrary to policy documents lead to the difficulty of implement as well as such issues: collection and management system can not support the operation; it still exists vagueness and inconsideration in the criterion of law enforcement, and the problem of investment shortage of funds for tax also exists and so on.In chapter V, for the deficiencies in the work, I will propose improvements, and make the forward-looking prospects of management mode of the multiplier effect combined with the direction of reformation of tax collection and management system.