Research On Budget Management System Of Tax Departments Under The Background Of Merging Of National Tax And Local Tax Department

The public sector budget management system is not only an economic problem in politics,but also a political problem in economy.The reform of the budget management system also complements the reform of the political and economic systems.On March 17,2018,the voting at the First Meeting of The Thirteenth National People's Congress of People's Republic of China approved the institutional reform of the state council,clarifying the reform of National Tax and Local Tax coliection and management system to merge National Tax Bureau and Local Tax Bureau at the provincial level and below the provincial national level to implement the people's government of province(district and municipality)dual leadership of the management system with the priority of State Administration of Taxation,which is a major step in the process of promoting the modernization of management system and management ability,and deepening the reform of the fiscal and taxation systems in our national.Under the background of building modern financial system and modern budget system in China,the budget management system of new tax department is faced with new reform requirements and direction.However,after collecting relevant information and data and conducting a case study,it can be found that there are some common deficiencies and contradictions in the budget management system of national tax and local tax before merging,which involves a wide range of aspects with diverse causes that need to be improved urgently.In the process of merging,the tax authorities are faced with the dividing,changing and integration of the multilevel fiscal system and budget system.After the merging,tax department has many characteristics of by both the central and local dual control,large scale,a large number of personnel and so on with the balance of the fiscal appropriation,"the three public expenses" scale and so forth being also ranked among the top of the central departments.If its budget system construction is perfect,financial resource allocation efficiency and several problems will certainly draw the public attention.Therefore,from the perspective of merging,the budget management of tax department has representativeness and research value.How to solve the original problems,how to deal with the new problems and how to integrate and perfect the budget system are worth further discussion.Under the background of merging of national tax and local tax in 2018,this paper analyzes the existing deficiencies of budget management of tax departments in Xiamen city and the problems to be solved in the process of merging by summarizing and analyzing the budget revenue and expenditure data,and proposed measures to reform and improve the budget management system.Combining with reform of budget management theory and following the practical angle of view of the administrative department,it puts forward the ideas to argue and thinks that the merged tax department shall regulate the relationship between finance rights and matter rights,reshape the budget revenue system and reform budget examination and approval,execution and supervision,evaluation system construction and control methods based on public expenditure efficiency path to pursue the performance orientation and strengthen the transparency of the budget.Through this paper,it is hoped that it can help tax authorities to improve the original deficiencies of budget management,correctly deal with new problems to better build and perfect the moderrn budget management system that meets the requirements of public finance and the characteristics of tax departments in the era of institutional merger and integration.