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Practice And Performance Evaluation Of Tax Administrative Examination And Approval System Reform

Posted on:2018-11-25Degree:MasterType:Thesis
Country:ChinaCandidate:X Y ChenFull Text:PDF
GTID:2346330518488481Subject:Public Administration
Abstract/Summary:PDF Full Text Request
As an important means of public affairs management,administrative examination and approval plays an important role in maintaining social stability and promoting economic development.However,the administrative examination and approval system in the overall development of the market economy today,and the development of productive forces has been a contradiction,or even become a hindrance to the development of productive forces.18 th National Congress of the Communist Party of China requirements continue to reform the administrative examination and approval system,to further simplify the power to change the functions of the government.The State Administration of Taxation in accordance with the Central Committee and the State Council,the tax administrative approval from the original 87 reduced to 7 items of administrative licensing of the remaining 80 non administrative approval items all cleaning,do subtraction in the administrative examination and approval and the tax burden.Fushan County Local Taxation Bureau to actively implement the reform of the administrative examination and approval,has taken a series of reform measures to promote the "six fundamental right",the establishment of a list of power and responsibility list,clear administrative approval basis and process;strengthen the cooperation between national and local tax bureau,a window of acceptance,enhance the processing speed;standardize the tax discretion.To reduce the arbitrariness of law enforcement;the implementation of the commercial system reform,reduce the burden on enterprises.Through reform,reducing the cost of tax,stimulate the vitality of the market.Also appeared in the reform of tax personnel ideas lag and unclear responsibility caused by buck passing,through positive thinking,further combing the service items,change the function of institutions,strengthening performance appraisal,gradually change the concept of management of tax personnel,a clear responsibility of the parties.Taking FuShan County Local Taxation Bureau as an example,to evaluate the implementation of the reform of the administrative examination and approval system from the two aspects of efficiency,quality and progress.The taxpayer issued 100 questionnaires,74 valid questionnaires interviews;tax personnel,a comprehensive understanding of the tax administrative examination and approval system reform in the time limit for examination and approval,the approval process and tax experience feelings,understand the impact of the reform of tax administrative approval system of tax authorities and taxpayers behavior.Through the investigation,Fushan County Local Taxation Bureau in the implementation of the administrative approval system reform in the basic realization of the goal of reform,reducing the burden of taxpayers,improve the service level,showing the image of the tax,to promote economic development,to further promote the effective transformation of government functions.At the same time,it also exposed the problems in the reform,such as the unclear hillock,the unclear follow-up management,the improvement of law enforcement risk and the low level of information.Through summing up the problems in the process of tax administrative examination and approval of the tax authorities at the grassroots level,the paper tries to find out the Countermeasures in the aspects of system and mechanism,and combines with the actual situation at the grassroots level to refine the measures.To improve the follow-up management of tax administrative approval items;improved methods of tax collection and management,and meticulous management to reduce management risk;in addition,the "Internet + tax" as an opportunity to promote the informationization as the starting point,administrative examination and approval and scientific management;the background to ensure synchronous force,process design,operation and reasonable;strengthening tax propaganda,guide the taxpayer compliance at the same time,obey the law;optimize the allocation of human resources,improve the tax personnel and service level of politics and ideology.Through the above measures to solve the problems encountered in the reform of the tax administrationexamination and approval of the tax authorities at the grassroots level,and promote the improvement of the quality and efficiency of the tax authorities.
Keywords/Search Tags:Tax, Administration approval, Grass roots, Performance evaluation
PDF Full Text Request
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