A Tentative Approach On The Reform Of Setting Of Revenue Offices

Since the1990s, to effectively deal with the continuous development of our economy, our country tax institutions reform is in constant adjustment. But, in practice, our country’s tax collection and administration efficiency is still in a lower level. The cause of this problem are various, among them, and our country tax institutions has direct and close contact. Thus discusses the tax reform of institutions in our country, has significant meaning to improve the efficiency of tax collection and administration.In this paper, the collection efficiency is special collection efficiency, the tax authorities to achieve a certain number of tax revenue and the consumption of the the relation of all kinds of expenses and losses. Articles in describing the present situation of our current tax institutions, as well as the facts of low efficiency of collection and management in our country, demonstrates the taxation institutions are important factors that influence efficiency of collection and management.Article analyses the problem of tax agency set up in our country, and its influence to the collection and management efficiency:one is to establish the tax agency office enlarge expenditure; The second is the tax personnel too much;3it is repeated construction process and complex causes serious resource waste; Four is the tax informationization level is not high. Thinking time to solve the problem of the four aspects, we can combine with major foreign tax institutions, and analyzes their different Settings and the advantages and disadvantages, gain enlightenment on the tax reform of institutions in our country.To reform of the tax agency set up in our country, must abide by the principle of corresponding reform, specific include:the principle of efficiency first, step by step to adapt to the state of the principle, target, the same principle, the principle of interest balance. Grasp the four principles, the author is to illustrate the steps of the reform of the tax agency set in, should be mainly divided into two steps: information unified land tax merger and countries. At the same time analyzed the may encounter difficulties and problems in the process and illustrates the ways to solve these problems.