| Organization is the platform and carrier to realize the combination of people and things,and the scientific organization is the necessary guarantee to give full play to the advantages of human resources,to implement the concept of governance and to realize the organizational goal.Different ideas of governance have an important influence on the setting and optimization of the organization.The idea of governance determines the direction of the setting and optimization of the organization,and the setting and optimization of the organization is the guarantee of the implementation of the concept of governance.Based on the theory of tax compliance,the theory of tax risk management,based on the concept and method of risk management,can identify the taxpayers with high,middle,low risk and risk free on the basis of the deduction of the taxpayer and the independent declaration of taxpayers.The risk grade is equipped with different collection and management resources,and take different measures of collection and management.It provides effective guidance and reference for the tax authorities to optimize the allocation of resource collection and management and improve the efficiency of tax administration and service.The long term theoretical research and practice in western developed countries have proved that risk management is the advanced idea and method of modern tax administration.In recent years,with the help of the Organization for Economic Cooperation and Development(OECD)and the International Monetary Fund(IMF),China has introduced the idea and method of risk management in tax management and service.However,the existing organizations and organizations of our tax authorities are mainly based on the traditional tax collection and management model.It is difficult to meet the need of tax management and service under the new situation because of the need to set up internal organizations of tax authorities at all levels according to the needs of tax categories and administration.In March 2018,the CPC Central Committee issued the "Plan for deepening the Reform of the Party and the State Organization",which put forward a clear request for the reform of the collection and management system of the State tax and Local tax.To provide taxpayers with better and more efficient and convenient services,the reform goal of merging provincial and provincial government tax agencies.After the reform,the tax authorities have specifically assumed the duties of taxation and non-tax revenue collection and management in the region under their jurisdiction.The State Administration of Taxation,together with the provincial party committees and governments,has strengthened the leadership of the Party in the tax system and done a good job in party building.Ideological and political construction and cadre team building,optimization of the tax organization system at all levels and duty of collection and management,and improvement of the structural layout and strength allocation in accordance with the principle of combining "slimming" with "fitness," Build an optimized and unified tax collection and management system.At the grass-roots level,70% of the personnel in the tax system directly provide tax collection and service to taxpayers.The vitality,motivation and ability of the grass-roots level directly determine the ability and level of tax administration in China.The organizational system is the basic guarantee to stimulate the vitality and power of the vast number of grass-roots tax cadres.How to optimize the organization system of the grass-roots tax authorities and improve the efficiency of the grass-roots organizations under the modern tax administration system guided by risk management,Therefore,it is an important task in the current tax work to stimulate the vitality of the grassroots,to improve the grass-roots ability and to enhance the ability of tax administration in our country.This paper takes the State Taxation Bureau of Wuding County as the object of study,according to the requirements and orientation of the reform of the tax system in accordance with the Plan of deepening the Reform of the Party and the State Organization,and from the perspective of tax risk management.Based on the in-depth analysis and objective evaluation of the present situation of setting up the organizations of the grass-roots tax authorities,this paper gives some thoughts on the common problems and causes in the present organizations of the grass-roots tax authorities.On this basis,the countermeasures and suggestions for further optimizing the organization system of the grass-roots tax authorities are put forward,and the practical reference suggestions for the further optimization of the organizational structure of the grass-roots tax authorities are put forward.In order to improve the efficiency of collection and management,the grassroots tax authorities should be further optimized in the implementation of the reform plan of the State tax and Local tax Organization,so as to provide taxpayers with better,more efficient and convenient services. |
