The Tax Administrative Efficiency Of L City Taxation Bureau After The Combination Of Tax Authorities And Improvement Countermeasures

According to the overall work concept of the reform of fiscal and taxation system in China.From deepening the reform of national and local tax collection and management system in 2015 to the merger of national and local tax institution at all levels in the country in 2018,the original national and local tax have undergone a lot of changes from work content to work methods.After the merger,great changes have taken place in the original collection management system,the composition of internal departments,personnel structure,tax system structure and tax service mode.This poses enormous challenges to tax collection and management and taxation services.How to improve the efficiency of tax administration and get better tax results with lower administrative costs after the merger is an important issue for every tax authority.It is not only the internal motivation of taxation development under the background of reform,but also an important evaluation index of taxation work.This paper takes L City Taxation Bureau as the research object,takes the merger of national and local tax institutions as the background to study the efficiency of tax administrative.This paper introduces the current situation of the tax bureau in L city since July 2018 when the state-owned and local tax institutions were merged,and analyzes the division of powers and responsibilities,the composition of the tax system,the collection and management process,the service of tax payment and the structure of personnel.This paper briefly expounds the phenomenon of insufficient administrative efficiency of L City Tax Bureau after the merger of national and local taxes,and use this as a basis to find out the cause of this phenomenon.Based on the questionnaire and the actual situation of the L City Taxation Bureau,the specific measures and suggestions for improving the tax administration efficiency of the L City Taxation Bureau are proposed.This paper believes that the evaluation of tax administrative efficiency can not only be considered from the perspective of cost-benefit,the purpose of improving the efficiency of tax administration is not only to improve tax revenue.More importantly,we should focus on the service of taxpayers with the aim of reducing the tax cost,and cooperate with the reform of the fiscal and taxation system,and finally putting the dividend of the tax reduction andfee reduction reform into the hands of every taxpayer.Therefore,in order to improve the efficiency of tax administration,measures should be taken to reduce the cost of tax collection and management,improve the quality of tax service,improve the level of tax information modernization,and scientifically plan the tax collection and management system.