A Research On Tax Administration Of Erenhot SAT And Local Tax Administration

With the economic development and deepening government reform,macro control of taxation plays an increasingly important role.During the process of tax authorities' fulfillment of their responsibilities,tax administration is the core of taxation since it effectively guarantees that taxation's role is realized.Tax collection and implementation of tax laws,regulations and policies are achieved through tax administration responsibilities.Therefore,to identify the optimal combination of optimizing tax administration responsibilities,improving tax administration efficiency and reducing tax costs so as to give full plat to the role of taxation in economic development is of great significance.Erenhot SAT and Erenhot Local Tax Administration have become the only one bureau which executing two names but one management of a leadership In Inner Mongolia,since the tax sharing system reform in 1994.The paper starts from Erenhot SAT and local tax system administration situation.In the background that the national taxation system promotes the in-depth cooperation of SAT and local tax administration and strengthens joint tax administration,the paper introduces basic situation of Erenhot SAT and local tax system administration based on the new public service theory and service-oriented government theory and combined with special conditions of non-separated SAT and local tax.And it puts forward countermeasures and suggestions for reform.This paper combs and analyzes existing problems of Erenhot SAT and local tax system administration,finding that taxation special tax collector mode is not suitable for tax collection development situation in current stage,the role of tax evaluation is not completely realized in tax collection management and the quantity and quality of work cannot be ensured at the same time.Repetitive work,lower use rate of third-party information in tax administration,confronting relationship of the levier and levied and non-standardized tax agent industry are pointed out as well.Finally,the researcher expounds the causes of these problems from several aspects,e.g.,mismatched concept of the levier and the levied,incomplete setting of human resource restricting institution,incomplete data sharing mechanism between departments,and incomplete supervisory mechanism that tax administrator develops on tax agency industry.Finally,on the basis of referring tax administration experience of other regions in China,the researcher provides countermeasures and suggestions:to serve for pre-stage while monitoring backstage;to establish a service-oriented tax collection mode;to transform from household management to affair management;to formulate graded and classified management system and reasonably set up organizations.Thereby,these measures are conductive to strengthening human resources development,scientific arrangement and deployment,improving work efficiency and constructing a third-party information data platform,which provides data support to tax administration,increase satisfaction of tax payer,create a harmonious tax collection relationship,standardize tax agency service and implement real-name tax payment through marketizing tax administration service.The research results contribute to the development of a scientific tax administration system with characteristics of Erenhot SAT and local tax system.