On The Relationship Between Tax Department And Local Government

With the rapid development of economy,the responsibilities and functions of the tax authorities are more and more important.As an important administrative law enforcement agency,the tax authorities play an important role in regulating the economy of our country.In recent years,the tax department has the tendency of generalization and weakening of economic management function.The reason there are inextricably linked with the local government,the efficiency of the tax authorities after the vertical tube failed to truly reflect the role,failed to give full play to the analysis of the underlying reasons,it has obvious practical significance to improve the measures and ways of coordination.In this paper,under the vertical management of the tax department as the research object,analysis of vertical management mode and the local government how to influence each other,mutual game,in order to achieve the ultimate goal of the original design of the system,to provide theoretical guidance for other administrative departments to further deepen the reform.The relationship between the tax department and the local government is relatively independent,but also between the tax authorities and the local government in the vertical management system of governance,finance,income have a relatively clear division,the development of China's economy is played a positive role in promoting.However,some adverse effects exist between the tax authorities and the local government vertical management system,such as the idea of coordination and the local government,the tax department of weakening the support of the local government,the tax department of serious interference of corruption and other problems are analyzed,and the reasons for these problems of imperfect legislation,the central and local authority ambiguous the vertical system design flaws,the tax department personnel quality and so on.In this paper,through the analysis of the United States,Britain,Japan and other countries to achieve a certain amount of tax revenue management system,including: legalization,characteristics,the central leadership,the system of standardization.According to foreign experience and the current situation of our country,this paper puts forward the perfect legal laws and regulations to speed up the legislative power of tax,interaction mechanism,established between the tax department and the local government system of supervision and management,strengthen the vertical pipe under the system of the tax department to improve the grass-roots tax law enforcement personnel quality and other aspects of the proposal,hope to be able to promote the healthy development and the local tax department the government.