Ethical Examination Of China’s Urban Housing Demolition In Administrative Responsibilities Conflict

Reform and opening up has entered deep water, China’s economic development still remains high, the total GDP rising external situation facing more complex tax authorities, tax authorities at all levels in particular areas( city, county) Board of such grassroots tax department, specific difficulties abound. However, the current tax system, due to their own institutions at all levels, work flow settings, cadres, tax services and other aspects of the concept of change lag showed extensive existing sources of revenue management has been difficult to adapt to the new requirements of the economic situation has seriously affected the levels establish and carry out the core functions of the organization ’s income tax authorities a good image. Establish a modern sources of revenue management concepts, explore and improve the professional management model sources of revenue, the tax has become accelerate the pace of transformation to meet the requirements of economic development a priority.Currently, under the impetus of China’s State Administration of Taxation, academia and some grass-roots sources of revenue Revenue gradually began to research and professional management practice and exploration, but the current lack of scientific research and exploration are mostly theoretical guidance, the lack of theory, but also has not yet formed a unified, standardized model. In this context, this paper introduces the theory of new public management perspective on " administrative services " and " the introduction of competition mechanism" to be studied for the professional management of tax sources, the realization of tax according to law, improve the degree of tax compliance and tax services to improve quality and efficiency of tax collection, rich sources of revenue management theory system has a very important practical and theoretical value.In view of the perspective and problems, this paper through multi search information and data, followed by research and analysis from five aspects: the first part, the introduction, the main research background and significance, the domestic and international research, research ideas and methods, innovation and deficiency are introduced; the second part, on the premise and logic relying on the theory and concepts are introduced, for the following research done to pave the way; the third part, this part is the core of this chapter, focuses on the various problems existing in the present management of our country tax system tax professional start, select "the introduction of market competition mechanism" and "service administration" theory writing this paper in view of new public management theory and new public service theory, based on a large number of real data and cases of the present tax professional management to explore the problems existing in to be focus of distinction and summarized, including tax related matters in the competition mechanism has not been fully played, the tax service level can not meet the actual needs of taxpayers, tax professional talent team construction can not meet the needs of the professional management of tax source three aspects, and the causes of the problems are analyzed; the fourth part, on the management of foreign tax professional experience were summarized and introduced; the fifth part, for the cause of the problem put forward specific reform steps and measures should be adopted, such as the mechanism of post setting, staffing and introducing third party service outsourcing and the specialized construction talent team and tax service construction aspects; the sixth part, the conclusion.