A Research On Funds Management Problem Of Y Local Taxation Bureau

According to requirements of the "tax sharing" financial management system, the taxation authority is divided into National and Local two institutions, tax system is vertical leadership in both the central and local governments, Dual leadership system requires local tax bureau should be in obedience to the local government’s orders predominantly and follow the working instructions from higher authorities, save to "four vertical" leadership management system which include four parts of institution, establishment, staff and funds is implemented under province, the vertical management of funds in local tax system does not come true absolutely, local tax authority funding comes mainly from the local government arrangements, the appropriation expenditure supplying mode is the established relationship between administration expenditure of tax collection and local tax bureau performance of tax collection, some local governments even give excess contribution rewards if local tax bureaus finish the assignment completely. This mode played a positive role in particular historical periods. It stimulated enthusiasm of the local tax departments to ensure the accomplishment of the development of the local fiscal revenue. With the gradual establishment of China’s tax reform and the improvement of the new public finance system, the demand for transparency and standardization of departmental budget is increasing. This model highlights many shortcomings, which must be improved in urgent need of further to meet the new situation and institutional needs.This article tries to make some thinking of the tax system to strengthen the management of funds, combined with the theory of public finance reform, "sector two lines of revenue and expenditure” reform and budget reform,to explain the characteristics and development of departmental budget management process, from the background of the "tax sharing" financial management reform, combining the characteristics of local tax departments and their actual work, summarize the "four vertical" administrative system of the local tax departments, focusing on financial management system and structure, points out the shortcomings of the fund management system of local tax departments. Based on the above analysis, learning from foreign experience in fund management organization tax、the tax systems of other provinces fund management experience, put forward suggestions of a sound fund management system under the new situation, in order to continuously improve and enrich the contents of the local tax departments and funds management forms, This article tries to seek to establish new fund management operation, complyind with both the requirements of financial management system and the new features and the actual of local tax departments.