Research Local Tax Department Management Under The Pressurized System

Since the founding of New China, China’s financial system experienced a unified revenue and expenditure, hierarchical management, fiscal responsibility and fiscal reform of the tax system continues to this day, starting in 1994 on the implementation of the tax as the main content of the reform of fiscal system, clear the central tax, local taxes, divided into the central and the local Shared tax, a more reasonable fiscal and taxation systems have been established. System is on the basis of reasonable division of powers and financial power, effectively strengthen the state’s macroeconomic regulation and control, at the same time, use of tax leverage to promote the further development of local economy. The basic requirement of the system is "separation of powers, in charge of and points", which would require the power of the central and local governments to have a clear division, boundary defined power and responsibility, authority duty is determined.Tax management is the core of the tax administration functions, and the carrier of tax management effective operation is the tax management. But just for the operation of government management system and administrative organization in our country, the local taxation system is a system of dual control. Provincial land tax department by the tax department management and management by the provincial government at the same level. Under the system of local tax administration department as local tax levy management institution, its for local tax collection management directly affects and restricts the local collection efficiency high and low, and the size of the effect is good or bad, efficiency, so the important function and meaning of land tax section management is obvious.By means of Z city S area of local administrative department of the on-the-spot investigation and interviews, you can feel land tax department is under the pressure of a kind of intangible and tangible work. This kind of invisible pressure is mainly refers to the abstract management mode and operation mechanism, is a top-down hierarchy moderation and dual management system. Physical stress mainly refers to the tax revenue target layers of decomposition and issued. Pressure type system analysis found that, based on the land tax department under pressure type system management system is not sound, imperfect management goal, functional position is not clear, management method, pressure type system under the analysis of the management of the local administrative department of the predicament and its cause, in horizon, pressure type, can be in the legal system, management system, the collection and management methods, and several aspects such as the collection and administration ability effectively and to improve and promote the optimization and upgrade of China’s tax collection and administration structure, and improve the level of China’s local administrative department of the collection and administration as a whole.