The Research Of The Specialized Reform Of Tax Administrator System By The National-tax Bureau In Zhangpu County

Taxes come from tax sources. Under the current management system, taxadministrators are implementers of tax collection. The tax administratorsystem is the organizational carrier of the current management of tax sources.Whether the responsibilities of the tax administrator are fulfilled, or the taxadministrator system is effectively runned, become important indicators forthe quality and efficiency of the tax authorities.With the reform and opening-up policies going further, China’s economicphenomena are becoming more and more sophisticated. The working style andthe management of the tax administrator cannot adapt to the changing taxresources. With the practice of many years, the tax administrator system itselfencounters many problems which are difficult to solve. In2011, theNational-tax Bureau of Fujian Province chose some pilot units to implement aspecialized reform with the tax sources management. The National-tax Bureauin Zhangpu County is one of the pilot units. It primarily took some specializedmeasures with the tax administrator system according to the arrangement fromthe superior department. This paper describes and evaluates the specializedreform about the tax administrator system by the National-tax Bureau inZhangpu County. We also analyze the reason for the phenomenon that theeffect of the reform deviate from the initial targets. There is a conflictbetween "efficiency" and " legitimacy " with the reform. In order to gainlegitimacy, the National-tax Bureau in Zhangpu County abandon efficiency,making the reform a mere formality. As a basic unit, the National-tax Bureauin Zhangpu County should use the New Public Management Theory andSpecialization Theory to make the reform meet the principle of " efficiency "while meeting the principle of " legitimacy ".