National Tax Department Of Promoting Policy Executive Power Of Tax Research

"ACTS is not enough to do", any laws and regulations and policies and measures to develop, will face execution problem, tax policy is no exception. Tax authorities as executive main body of the tax policy, the tax policy executive power of tax policy plays a decisive role to the success of the execution. How to effectively improve the tax authority tax policy executive power, to give full play to the functions of tax, to carry out the scientific development of the fiscal and taxation policy, implement a service-oriented tax authority, has the urgent need of reality.This article from the concept of policy executive power of tax, the use of collective action theory and system theory, with 2014 GuangXi District duty of nanning irs taxpayer satisfaction and tax policy execution results as the breakthrough point, analyzing the nanning irs tax policies in the implementation of the law enforcement behavior does not exist in the process of specification, law enforcement behavior, efficiency is not high, and can not effectively meet the demand of the taxpayer. Based on the theory of collective action "rational people" hypothesis, the rights and interests of taxpayers and tax authorities found game is the root cause of problems in tax policy execution, using system theory from the executive main body, the execution resources, enforcement mechanism and the execution environment aspects to analyze problems, and finally, emphatically from the consciousness of tax policy implementation main body elements, and cultural factors, and the three aspects of countermeasures put forward improve the nanning irs tax policy execution:set up the consciousness of policy implementation, cadre own potential, to optimize national tax structure, perfect the mechanism construction, and construct tax execution culture, etc. Through play a leading role as the core of executive main body, and constantly optimize various influence elements of policy executive power of tax, promote each other, iteract with each other, form a resultant force, so as to better construct the execution of the national tax department.