Research On Tax Administration Institution

Tax Management Administration plays an important role in tne subject of tax management and tax system reform.In order to improve the proportion of fiscal revenue to GDP and the proportion of central fiscal revenue to national fiscal reve-nue and strengthen the central government's control of local revenue,China began to implement tax distribution system since 1994.Tax Mnanagemnet Administra-tion is the organ that realizes tax function and the safeguard of organization tax revenue.In the beginning,China's tax authorities were led by the ministry of fi-nance.Later,as their status improved,the tax administration agencies were directly led by the state council,which reflected the increasing importance of China's tax work.China's Tax Management Administration has undergone two major reforms.In 1994,China divided the tax bureau into state taxation bureau and local taxation bureau.Based on the background of national and local tax amalgamation,this thesis studies the problems of China's tax administration institutions,discusses the reasons for institutional reform and explores the development direction of the tax admin-istration institutions through analyzing their practical problems and setting condi-tions.Firstly,we analyzed the function and theoretical basis of tax institutions.As the organizational guarantee of tax revenue,tax administration agencies have the func-tion of making tax laws and regulations and executing tax revenue,which is very important in tax collection and management.The minimum cost theory requires the establishment of tax administration institutions to minimize the cost of tax collec-tion and management as the profit organization does.The new public management theory puts forward efficiency requirements for tax administration institutions,and the theory of institutional flattening promotes the reform of large departments with-in institutions.Secondly,we analyzed the influencing factors in the establishment of tax ad-ministration.Administration system,finance and tax management system,tax au-thorities,tax management form and the taxpayer distribution can affect the setting of tax administration,the administrative management system affect national organ-ization functions,fiscal and taxation management system affects the types of tax administration,tax agencies function influence tax of internal administrative system,tax management style influence tax administration of horizontal longitudinal Set-tings,taxpayers distribution affect the size of the tax administration.Then,we analysed the status quo and problems of China's tax administration.The tax administration has constantly been reformed and gradually sought for a reasonable setup to adapt to the current economic development.After People's Re-public of China was founded,China gradually established its tax authorities,and the tax administration agencies have been continuously restored and improved.After the tax distribution,China's tax administration has made corresponding adjustments,and the original tax administration is divided into the state tax bureau and the local tax bureau,which is an unprecedented institutional reform.This thesis concretely analyzes the establishment of tax administration institutions in 1994.In the institu-tional reform in 1994,Shanghai was approved by the central government,and the finance bureau,the national taxation bureau and the local taxation bureau imple-mented the plan of three brands and one set of offices.The results show that the ef-ficiency of tax collection and management in Shanghai ranks first in the country.In order to streamline administration and improve administrative efficiency,Shanghai has not set up branches.In recent years,with the rapid development of Shanghai's economy,its operation has been very effective.With the development of tax work and the improvement of network technology,the sub-organizations can no longer adapt to the development requirements of China's tax system.Therefore,this year the state council proposed to merge the provincial and sub-provincial tax institu-tions and become the new tax bureau under the leadership of the state administra-tion of taxation.At the same time,this paper analyzes the problems existing in the period of establishment and the initial period of merger since the implementation of the tax distribution system,and probes into the specific measures for the reform of tax administration institutions.Next is the analyses about the period of tax management institutions including its driving factors in the tax administration.We introduced the situation in detai about how to set up,and under the background of the tax authorities need to merge,administrative institution,finance and tax management system,at the same time from the aspects such as the relationship between the central and local separate and combined analysis of the tax administration,tax management organization setup is not immutable,its development is restricted by the development of the situation.Finally,we put forward some development requirements for China's tax ad-ministration.The management system should keep relatively stable for a certain pe-riod of time to avoid the turmoil of tax administration,reasonably strenghten the government and fiscal levels,and the management form should be flexible and changeful to meet the functional requirements of tax authorities.The development of China's tax administration should be consistent with the management system and meet the development requirements of fiscal system and tax system.To respond to the call of the central government's "large ministry system" and improve the level of flat taxation administration;Under the policy of "Internet plus tax",we should im-prove the level of information collection and management and implement the "one net tax".In the process of the development of tax institutions,it is necessary to en-sure the supervisory role of relevant departments and improve the level of tax ad-ministration.We will strengthen the level of collection of tax cadres and raise the efficiency and service level of tax collection and management.China's tax admin-istration is moving from amalgamation to decentralization and from amalgamation to amalgamation.Undoubtedly,amalgamation is the most suitable development sit-uation in modern and contemporary times.How to develop the tax administration in the future needs to adapt to the management system,meet the needs of taxpayers,facilitate the management of tax administration and truly realize the efficient taxa-tion.