A Case Study On The Reform Of Tax Administrative Examination And Approval In Chengdu Chenghua District Under The Background Of The Reform Of "Delegating Power,Strengthening Regulation,and Improving Service"

Since the 1950 s,the administrative examination and approval system has gradually improved in China and has been implemented in China.As an effective means of government management of economic development and economic behavior,administrative examination and approval has always standardized and guided the economic system and played a positive role in promoting the high level of national economic development.On the other hand,the development of the market economy is accelerating,and the government functions in order to follow the footsteps of the market economy,and it is necessary for governments at all levels to continue to deepen reforms.At this time,the original administrative examination and approval system has played a negative role in restricting and hindering the development of the market economy due to its cumbersome approval process and complicated data submission.The vitality of the market subject has been suppressed to some extent,the division of labor between the market and the government no longer meets the objective situation of economic development.After the 18 th National Congress of the Communist Party of China,the governments at all levels in China have raised the issue of “reinventing the service”,promoting the reform of the government's functions,and reducing the government's micro-level of market players.Management and direct intervention will focus on strengthening macroeconomic regulation,market supervision and public services.The taxation department is one of the important departments for the state to manage and regulate economic activities.Under the wave of national administrative examination and approval reforms,the State Administration of Taxation has begun to propose the goal of intensifying the reform of the examination and approval system.The direction and effectiveness have updated requirements in terms of “simplification of government decentralization,innovation supervision,and improvement of services”.The administrative examination and approval reform is an important part of the “Delegating Power,Strengthening Regulation,and Improving Service” reform,and its effect is directly related to the success or failure of the “Delegating Power,Strengthening Regulation,and Improving Service” reform.Taking the reform of tax administrative examination and approval in Chenghua District as an example,this paper starts from the new public management theory and government regulation theory,and uses literature research method and case analysis method to reform the tax administrative examination and approval in Chenghua District.The actual situation,comprehensively expounded the process of tax administrative examination and approval reform in Chenghua District,revealed the dilemmas encountered before and after the reform,and found the problems existing after the reform of the administrative examination and approval system from the perspective of “Delegating Power,Strengthening Regulation,and Improving Service”,and further analyzed the causes and proposed The theoretical proposals for promoting the reform of the administrative examination and approval system in line with the requirements of the “Delegating Power,Strengthening Regulation,and Improving Service” reform,improve the grassroots taxation management capacity and service level,and optimize the business environment in the jurisdiction.In the end,the relevant recommendations for further implementing the reform requirements of the “administration of the tax administration” and the implementation of the reform of the tax administrative examination and approval system include: 1.Improving the legal and institutional construction related to administrative examination and approval;Reform policy implementation and feedback mechanism;Third,optimize management mode to promote the reform of tax source management system;Fourth,improve the follow-up risk supervision mechanism of administrative examination and approval.The practical suggestions put forward include: 1.Continuously streamlining administrative examination and approval items and optimizing the approval process;2.Strengthening internal control supervision and performance management of tax authorities;3.Promoting the construction of informationized taxation platform in all directions;4.Expanding the development of risk indicators afterwards Fifth,a variety of ways to improve the level of tax service;Sixth,optimize the cadre team administrative approval business level;7,cultivate taxpayers compliance awareness.