The Research On The Reform Of Tax Administrative Examination And Approval System

Administrative examination and approval system has been implemented in China since the 1950 s. For a long time, administrative examination and approval system has played a positive role in the government’s managing economic development, standardizing as well as guiding economic system, and in achieving the high-level development of the national economy. But with the accelerating development of the market-oriented economy, our country continued to deepen the reform, and the negative effects of administrative examination and approval system on the development of the market-oriented economy began to appear gradually. The cumbersome approval process and disorderly documents submitted have seriously affected the vitality of the market entities, and some power sectors which use their power to seek profit have gradually become the breeding ground for corruption, so the labor division of the market and the government no longer conforms the objective situation of the economic development.Since entering the 21 st century, with the continuous deepening and promotion of reform and opening up, the reform of administrative examination and approval system in our country also began to be implemented. The main measures of the reform are streamlining administrative approval items, standardizing the administrative approval process, and reducing administrative approval documents. As a national tax functional department, the tax department’s administrative examination and approval items are directly related to the tax-payers’ production and operation, and because of its numerous items, cumbersome procedures, and miscellaneous documents, for a long time, it has restricted the tax-payers’ development. Following the start of the State Council’s reform of administrative examination and approval system, the reform of tax administrative examination and approval system also began to be implemented.The reform of tax administrative examination and approval system, as a part of the reform of the administrative examination and approval system in China, has great significance in improving the administrative efficiency of tax authority, and reducing the tax cost of tax-payers. There exist some problems in the current reform of tax administrative examination and approval system: the work philosophy lags, the approval items still exist in disguise, supervision is not in place after the reform, and there is law enforcement risk, etc. National tax system in Heze, as a unit of the reform of tax administrative examination and approval system also has problems mentioned above.In order to solve the above problems existing in the tax administrative examination and approval system, starting from the perspective of the influence of the tax administrative examination and approval system after reform on the tax administration, this dissertation analyzes the problems and puzzles which the reform of tax administrative examination and approval system faces through the aspects of work philosophy of tax staff, supervision situation of tax authorities, and informatization construction level, and digs into the cause of the problems. Besides, combined with the reality of the reform of the tax administrative examination and approval system in Heze Municipal Administration of Taxation, the author designs questionnaires for the tax-payers and the tax staff respectively to make a questionnaire survey. And this dissertation extracts the data of typical transactions frequently handled in taxation collection and management system, compares and verifies the data changes in typical transactions handled before and after the reform of the administrative examination and approval system, and analyzes the influence of the reform of the tax administrative examination and approval system both on tax authorities’ behavior and the tax-payers’ behavior through the data changes. Finally, in view of the problems existing in the reform process of the tax administrative examination and approval system, this dissertation puts forward the solutions to the problems.This dissertation mainly uses the literature research method, empirical research method, qualitative research method, research method and other methods to systematically study the problems and causes existing in the reform of tax administrative examination and approval system.The dissertation is divided into five parts.The first part mainly introduces the background of the topic and the purpose and significance of the study from the aspects of the effectiveness of the operation of administrative examination and approval and the problem emerging recently. Besides, through the domestic and foreign study review, this dissertation summarizes the present study, introduces the study method and the creative points and shortcomings in the writing process.The second part mainly introduces management theories such as the administrative examination and approval, the new public management theory, the system economics, the government process reengineering and so on,which lays the foundation for the follow-up study.The third part mainly studies the present situation, problems and causes of the reform of the tax administrative examination and approval system and reveals the problems existing in the process of tax administrative examination and approval system reform by studying the background, process, and current situation of the tax administrative examination and approval system reform.According to the reality of Heze national tax system, the fourth part mainly introduces how the Heze national tax system carries out the tax administrative examination and approval system reform, designs the questionnaire for different groups of people, reveals the handling situation of typical tax-related business before and after the administrative examination and approval system reform of Heze State Revenue by analyzing and comparing the data of business system, and analyzes the changes which the reform brings to tax authorities and tax-payers.The fifth part mainly puts forward solutions to the problems, and from five major aspects, this part gives suggestions to improving the tax administrative examination and approval system reform.