Study On The Follow-up Supervision Of The Tax Administration Of Yunnan Local Tax System And Its Countermeasures

Since the eighteenth congress,the Chinese government has been continuously deepen the transformation of the government in every aspect,the strength of the administrative examination and approval system reform continued to increase year by year,the government reduced and sent to the original examination and approval power,the function of the government strictly control,to optimize the service,for the development of the market to provide a broader environment,ensure the fair justice of economic and social transformation.The reform of administrative examination and approval system is only a single part,and it is more important to strengthen the follow-up supervision so that the results of reform can be released continuously.Tax administrative examination and approval system reform is the current Chinese government in the process of the economic system reform is an important problem facing,strengthen the follow-up supervision of tax reform of administrative examination and approval,is comply with the reform of our government tax department requirements,actively carry out the important content of reform itself,is also the key to the tax authorities for the taxpayer to provide quality tax services.Deepen the reform of the tax administrative examination and approval system of follow-up supervision,must be made according to the country "and to delegate,as well as the combination of the pipes,optimize service",the tax collection and administration.mode change from passive management to active,change the management ideas and management methods,examination and approval before the work center of gravity will be transferred to the follow-up management.This paper discusses the process of China's reform of the tax administrative examination and approval in recent years,according to the theory of public service and public governance theory as the support,closely combined with the actual tax work,the application of theory to practice.10,2014,state administration of taxation announced 87 items has been clear about the tax administrative examination and approval,the state council in 2015 fully cancel non-executive permission explicit administrative examination and approval of a class,this means that the government has the right to to the laws and regulations of the administrative licensing matters other than the original examination and approval for approval.In 2016,the state administration of taxation issued a clear tax administrative license of only 7 items,involving only 5 items in yunnan province.The national tax system cancels the tax administrative examination and approval of 80,covering the yunnan land tax has 47.The things begun to change from the original normative examination and approval behavior to the direction of normative follow-up management.After the majority of tax administrative examination and approval has been canceled,how to rule,refine,scientific,effective and standardized follow-up management has become a new problem that the tax department urgently needs to solve.Actively absorb domestic and foreign advanced management ideas and experience,this article from the present situation of yunnan local tax administrative examination and approval system reform,cancel the tax administrative examination and approval to strengthen the follow-up management present situation analysis,land tax system in yunnan province to strengthen the tax administrative examination and approval of the follow-up supervision measures,etc.,to study and put forward feasible and appropriate yunnan local practice,construct modern management service the countermeasures of land tax department,to explore and promote yunnan land tax system in strengthen the reform of tax administrative examination and approval in the follow-up supervision the development of democracy and the rule of law,improve the efficiency of the government public management research,manifests the land tax system from management the transition of the government to a service-oriented government organizations.