Research On Promotion Countermeasures Of The Tax Regulatory Effectiveness Of Local Tax Authorities

As an important economic function department, to a large extent, the tax authoritycan determine the economic development of China. With the continuous development ofthe social economy, the reform of China’s administrative system is constantly getadvancing, taxpayers gradually have the awareness of enjoying rights and paying tax, andso the lower local tax work is facing a series of challenges. Therefore, a study about howto improve regulatory effectiveness has a great significance for lower tax authorities. Taxregulation is not only to promote the realization of the tax functions, also to promote therealization of the national macro-control functions in order to ensure the normal operationof the national economy. It can serve the national decision-making, tax regulation topromote the construction of tax contingent of cadres honest. The theory and practice of thecurrent regulatory reform of the local tax authority in China is still in the exploratory stage.The theory is not mature enough to carry out these cases seriously affect the smoothprogress of the tax work. Therefore, to strengthen the tax regulatory team building, tobuild a tax regulatory system and improve lower local tax authorities tax regulatory lawsand regulations. The establishment of tax regulatory intelligence information network topromote their own development tax authorities, increase local revenues and improve thesatisfaction of the social customers.Tax Audit Bureau of Xiangtan, for example, our local tax regulatory problem bedetailed interpretation of the original, and coping strategies. This paper is divided intothree parts, the first part mainly talk about the basis of the theory of the Chinese andforeign tax regulators, discusses the meaning and role of local tax regulation. The secondpart of Xiangtan, for example, the combination of the Western tax regulatory effectiveness,pointed out that the supervision of the local tax due to the impact of the internal andexternal environment, conservative philosophy and system, there are regulatory awarenessis not strong, the regulatory process is not standardized, lack of supervision and controlmechanism and blind information construction and other issues. The third part of thedesign including improving the quality of tax officials, to improve the regulatory system,improve the supervision of the rule of law, building tax, regulatory intelligenceinformation net, including a set of actual regulatory system on line with the local taxauthorities to be able to know and to promote our layers local tax regulatory effectiveness.