Research On The Reform Of Tax Administrator System Of The National Tax

The business of tax department is around the tax source management operation,the tax from the tax source,but does not directly translate into income,also need to manage the tax.The tax administrator is the implementer of the tax source management.In the current operating mechanism,the tax administrator system is the organization and main starting point of the tax source management.Since 2005,each district firm is caught fulfill the Administration issued the "tax administrator system(Trial)",to strengthen the business training and style construction,,has played a positive role to optimize tax service and strengthen the administration of tax sources.They become the important indicators to measure the quality and efficiency of tax authorities about whether the tax administrators perform effective management responsibilities and effective operation of administrator system.Along with the gradual deepening of reform and opening-up,the taxpayer's quantity,composition,mode of operation,has undergone great changes,financial accounting and tax policy is also more multiplex,enterprise response to policy adjustments is more sensitive.The tax administrators can't adapt to the change of tax source in the power and style of management.This is the problem of the system itself,but also has not adapted to the economic situation and changes in the tax source..The tax authorities must learn advanced concepts and technology,improve operation mode and mechanism settings creatively in order to solve the problem.In the practice of X County Bureau,abuse of tax administrator system is more and more obvious,can not meet the needs of modern tax administration.From 2011,the State Taxation Bureau of Jiangsu Province try out specialization reform,X County State Taxation Bureau is the one of the pilot units,as instructed to mainly carry out specialization reform about the tax administrator system.This paper aims to research the action of X County State Taxation Bureau through interview and documents at the perspective of new public management theory and specialization theory,describe and evaluate the operation of the new administrator system,through the data comparison and analysis of the reasons for the reform can not achieve the desired objectives and discuss the mechanism perfection about the reform of tax administrator system.The discussion of grass-roots tax administrator system will be conducive to the effective performance of the tax management functions,improve the efficiency of tax collection and management,but also conducive to the decision-making system and improvement.