The Efficiency Of Tax Administration, Research, And Reform Of The Tax Authorities

Since the reform and opening-up policy, our country proposed to take the economic development as the center, and proposed governing the tax to follow the benefit principle, the adjustment principle, the simple principle, but the tax efficiency idea was not strong in the practical work, specially regarding tax administration efficiency: The tax cost rate is too high in the revenue office daily work, and the tax administration efficiency is too low. This is partly because of "the special organization set up to realize tax revenue function", Although "the special organization" is one kind of historical choice inevitably, which has made all levels of financial revenue safe ,along with the domestic politics, the economic situation and the tax revenue collection method's fast development, the disadvantage of "The special organization" and the interior establishment of Tax affairs organization app- ears gradually.This article is trying to conduct the research to our country tax affairs organization's establishment as the tax revenue administration efficiency's most important factors, such as the organization scale, the organizational structure, internal flow design and so on, under the background of the low administration efficiency in the country tax affairs organization,.Based on correlative theories and principles about establishment of the tax affairs organization in the tax revenue efficiency principle, management, public administration and public economics, this article reviewed the development of the tax affairs organization, compared the international state and then summarized suggestions on both tax affairs management and the setting of tax affairs organization of our country.Then after analyzing the problems of the present setting of tax affairs organization and referring to the foreign experience, it was proposed that following the related theory and principle of the tax affairs organization setting and considering the actual situation of Chinese tax management, we should give primary to efficiency, strengthen supervision, adopt the policy of both combining and separating the state and local tax management organizations, and set flat structure and pattern in the interior tax affairs organization, consequently establishing the aim of tax affairs organization suitable to the present economic situation of our country. With the guidance of this aim, it was put forward to merge the state and local tax inspecting organizations into a vertical leading system; to unify tax revenue collection information software to virtually merge levying institution; to establish flat pattern in the interior of tax organization.