The Research Of Promoting The Executive Power Of Taxation Department In The Background Of Cutting Red Tapes

The simplification and decentralization of power has always been the central topic of China's economic structure and administrative system reform since the 1980 s.The 18 th National Congress of the CPC have announced the further deepening of the reform and speeding up the transformation of government functions.Power simplification and decentralization of provides great space for the progress of power conduction for the government.Executive efficiency is always essential for the local government and law system.In this process,the local tax department is obliged to take up the managing responsibilities according to the laws.Besides,it is faced to the task of power simplification and executive efficiency improvement.By taking reformation in essential fields,local tax department can not only provide more convenient service for the citizens but also accelerate the improvement of the economics and the society.In recent years,the tax department of City Q,in line with the trend of simplification of power and decentralization,has taken a series of measures to cut red tapes and improve the its executive efficiency,which achieved remarkable results but also caused some problems.Based on the existing research,this paper takes the case of the tax department of Q City as an example,and tries to discuss how to strengthen the execution after the decentralization of power in taxation departments.In the theory aspect,this paper introduces the background of administrative reform in China and summarizes the literature review of the cutting red tapes and increasing executive capacity.It is constructed on two basic concepts of decentralization and execution of the government and places great emphasis on analyzing the importance of the decentralization,discusses possible ways to enhance the execution of the government,and tries to illustrate the effect of cutting red tapes on government capacity.As for practical aspect,it takes the reform Q City's tax department as an example and examines the current situation of cutting red tapes and enhancing executive capacity in tax department,its major achievements as well as the existing problems,and analyzes the main causes of the contradiction between the decentralization of government and the execution of government.Based on studies of the successful practices of other provincial and municipal government departments,such as Xiamen Tax Department,Nanjing Tax Department and Deyang Tax Department,this paper explores to provide reference for cutting red tapes and strengthening the execution of government bodies.Furthermore,it puts forward the countermeasures and suggestions on how to strengthen the execution after the decentralization of power in taxation departments.The conclusion points out that to push forward tax department reform,tax department needs to improve the quality of the executive human capital,improve the participation of the object,optimize the execution of resources,perfecting the supervision system,improve the level of tax information tube and other aspects,in order to realize and decentralization and improve execution and goals.