Study On Tax Administration Of Small And Medium-Sized Enterprises In W District,C City Under The "Streamline Administration,Delegate Powers,Improve Regulation,And Strengthen Services"

As the core of China’s reform of the administrative system,"Fang Guan Fu"("FGF")will adheres to a three-pronged approach of "streamline administration,delegate powers,improve regulation,and strengthen services",accelerate the transformation of government functions,stimulate market vitality,and promote the government management system and management ability modernization.Tax authority is an important sector to implement the reform of "FGF".It has steadily moved forward with "streamline administration,delegate powers,improve regulation,and strengthen services",changed the emphasis on examination and approval to the emphasis on supervision;lowered the threshold for tax operation;continued to optimize the tax business environment;and actively built a service-oriented tax authority.Since the reform and opening up,the ranks of small and medium-sized enterprises(smes)have grown rapidly and flourished,and the national economic status and tax management difficulties have been rising.For the basic tax authorities,the number of smes accounts for more than 90%.In the process of deepening the reform of "streamline administration,delegate powers,improve regulation,and strengthen services",the tax administration of smes has achieved certain results in simplifying tax procedures,streamlining tax materials,optimizing tax services,and innovating monitoring and management.Meanwhile,there are some old and new diseases that cannot be ignored.Based on the reform of "streamline administration,delegate powers,improve regulation,and strengthen services",combined with the merger of state and local tax authorities,this paper uses the methods of questionnaire and case analysis to investigate the current situation of tax management of small and medium-sized enterprises in W District of C City,and summarizes analysis tax administration problem of smes under the background of "FGF".More prominently,the quality and efficiency of tax management are in low level which are inconsistent with"customer-oriented";the difficulty of tax management caused by incomplete delegating and management vacancy arise;optimizing taxing service are on form and lack of strong support.This paper proposes taxpayer-oriented and public-interest oriented principles to optimize each links of "FGF" in tax administration,improve the overall coordination of "streamline administration,delegate powers,improve regulation,and strengthen services",refine the allocation of human resources,clarify the boundary of business functions,strengthen sharing and collaboration,increase the level of informatization,and promote the socialized management of taxation,which uses the new public management theory,new public service theory,government process re-creation theory and tax compliance theory.We should strive to build a"service-oriented,responsive and cooperative" tax authority;create a high-quality,efficient and convenient tax business environment;facilitate smes progressing healthily and promote the economic and social prosperity of our country.