A Study On The Reform Of Local Taxation Bureau Administrative Examination And Approval System In Guangzhou

In recent years, as the setup of a "service-oriented government" become the core objective of administrative reform, various circles of society urgently demand the transformation of government functions. As the primary means for the government dealing with the economic and cultural issues, the administrative examination and approval system contributes a lot in improving the efficiency of government administration and the development of social circumstances. However, with the continuous development and progress of society, many problems reveal in the administrative examination and approval system,which seriously restrain the current transformation of government functions. To accelerate the transformation of government functions and furtherly deepen the reform of administrative system, reform of the existing administrative examination and approval system can be taken as a breakthrough. Especially the traditional tax administrative examination and approval system “first trial then run” cannot adopt to the demands of modern tax collection and tax administration, the voice for reform is soaring to an unprecedented height.In 2012 the State Council approved Guangdong Province as a first mover in deepening the reform of administrative examination and approval system. Under such circumstance, Guangzhou local tax bureau launched a comprehensive reform of local taxation system, including systematic improvement and cleanup of the present tax administrative examination and approval items, the filing items, and reference items.Literature research methodology, empirical analysis, qualitative research, case study and comparative analysis are carried out in the paper as the following five chapters. Firstly, the paper clarifies the concept of tax administrative examination and approval system, elaborates the basic theory and analysis, illustrates the theoretical framework. Secondly, demonstrates the exploration and practice of the reform taken by Guangzhou local tax bureau during 2012 and 2013, comparing with the traditional “first trial then run” method. Meanwhile, introduces the realistic significance and application value of Guangzhou’s practice. Finally, in terms of existing problem in the reform of tax administrative examination and approval system, analyzes the causes of the “bottleneck” for the critical stage. At the end, combining the experience of other countries and districts, suggests a feasible path of the reform of tax administrative examination and approval system in the following stage.