Research On Problems And Countermeasures Of Treasury Centralized Payment System In National Tax System

The Treasury Centralized Payment System is a modern treasury management system, the core of whose is Treasury Single Account System and the main funds allocated form of whose is treasury centralized. In March2001, the Pilot Program for Treasury Management System Reform (CaiKu [2001] No.24) is issued by the Ministry of Finance and the People’s Bank of China, which remarked the beginning of transformation from Treasury Dispersion Payment System to Treasury Centralized Payment System. This is an important step of reform of the fiscal and taxation system and the basic requirement of the public finance management under the socialist market economy. The11-years reform experience shows that TCPS played an important role in changing the disadvantages of scattered payment system, enhancing the transparency of the budget implementation, promoting the scientific financial management, improving the financial capital operation efficiency, and preventing the corruption effectively, etc.Even though the TCPS reform has made some achievements, there are still many problems to be solved in the course of reform. There are many research articles about the reform, but most articles emphasize the theoretical research and macro research, while less articles focus on the TCPS reform, the progress and achievements that have been made or the existing problems of the research, even less for the reform of the basic department of practice. Because the national tax system belongs to the central vertical management department, there are some difficulties in financial management, and the implementation of the reform faces problems. As a financial personnel of the national tax system, the author carried on a thorough research on the current situation of the national tax system with the centralized payment system since the reform, and combined it with the previous practice experience and financial capital operation efficiency after the reform, the budgeting level, the financial management modernization, and the transparency of budget implementation. Then the writer carries on a contrast analysis, which affirms the necessity and feasibility of the reform. There are problems existed in the operation of the TCPS in the national tax departments. This paper analyzes the existing problems and the reasons, and with reference to the experience of western developed countries,the author made some suggestions on the state treasury management, including how to put forward the legislative process, how to make single account system perfect, how to improve the quality of the personnel, and how to control system and speed up the pace of reform and rationalization proposal, with the hope of improving the effect of the concentration payment and the payment reform, improving the national tax department’s financial management level and the efficiency of using the capital, and in reducing the tax collection and management cost. The author hopes that the article can play a positive role in combating corruption and building a clean government.