Current Local Tax Research On Chaos And Governance In China

The type managing rotating being in from "branch administration" to "public administration" expects abstract our country government.The fundamental mission that Chinese administration reforms is that everything makes great efforts to avianize "branch administration" at the furthest end of,the basic goal is to build "public administration".The branch administration branch benefit is already composed rotates maximal type obstacle to public administration,benefit gives first place to reduction branch be obliged to having the pertinency field to carry out system design gleam,moves forward to "public administration" turn around having "branch administration" color administrative system as before.The main body of a book take local taxation affairs system as example,the tax revenue to interpose a base,common Principles of Management and taxation authority to interpose pertinent theory and that the principle that taxation authority interposes is a rationale,sums up out revenue-sharing system finance system to be that our country taxation affairs administration and taxation authority interpose the history inevitable outcome.That the article has carried out deep-seated investigation and discussion,has revealed our country the present stage local tax administration practice middle have problem by having concrete problem to a series of tax administration in is taxation affairs branch self-interest,the outlook on values departure on one hand, another aspect is that the policy target works out block of wood reasonableness,government organization interposes and imitates achievement to check the science managing a block of wood,the method resolving this one problem foundation is to need to work out from common administrative policy setting about,Messenger policy problem is transparent,the policy target is limpid,the scheme designs science,the decision-making participates in democracy,the multielement appraising the main body.Only working out out common perfect policy,can finish harmonizing every aspect benefit,structure harmonious society really. Full text is three major components mark,the article strives to proceed from reality,contact common administration theory,expound and prove the essence cause leading to local tax revenue series of chaos presentation back,and seek the reason way out resolving this one current situation's.PartⅠ,takes that the tax revenue interposes a base,common Principles of Management and taxation authority interpose the principle that pertinent theory and taxation authority interpose as rationale,that development of taxation authority,sums up out revenue-sharing system finance system since having recollected our country building up a country is that our country taxation affairs administration and taxation authority interpose the history inevitable outcome.The branch has carried out upper making an explanation of membership credentials and mainly with local tax with the local government relation,has drawn forth here later there existing in the local tax branch under background have tax not to collect,have tax not to collect taxes of(nothing collecting much,go beyond the limit tax),figure game(collect recession first),branch authority look for a series of tax revenue chaos phenomenon such as rent etc.PartⅡ,is analysing and bringing about a series of three big knots of consequence disease location having introduced that local tax administration a series of the serious consequences that phenomenon brings about to our country local tax administration of chaos,and emphasizes analysis.First local tax branch self's construction and manages a leak,this is an artificial subjective factor,duplicate each other in guidance and supervision after the event to individual subjectivity;That two is disturbance and pressure taking the local government as the local tax tax revenue outside environment representing to local tax branch is a direct behaviour and origin bringing about the messy local tax revenue elephant;Three are no perfect revenue-sharing system the scheme has been the basic internal cause location that the messy local tax revenue elephant produces with finance decentralization,the location exactly being that one forms a disease because of this,has stimulated the local government thereby waiting for the outside environment for oneself individual benefit,has exerted the creation having led to the messy elephant of various form tax revenue thereby in the inside of various effect and local tax system but.PartⅢ,has formed the disease problem mainly specifically for that our country there exists in local tax administration at present three,has suggested that taxation affairs superintends,manages formulating essential rules and regulations including building the perfect place further in the inside of branch;Alter the functions of the government, found the government and tax administration outside environment order under market economy rule by law;Deepen the reform of revenue-sharing system,rationalize government room finance relation. Final article has interposed the problem should pay attention to perfect our country taxation authority,has set forth self viewpoint,has expected that to our country at present improving and perfecting that the taxation affairs collection and administration outside environment and revenue-sharing system fiscal system build makes a few beneficial explorations out.