Based On The Theory Of New Public Management,Study On The Taxation Cost-

Since the tax system reform in 1994,Chinese tax revenue has entered a stage of rapid growth.All levels of governments have sufficient financial resources to develop the economy to ensure the rapid development of China's economy in the past 20 years.However,behind the rapid development of tax revenue,the high cost of Taxation has not been effectively solved.From data comparison,the cost of Taxation in China is much higher than that in western developed countries.Moreover,from the development of tax distribution,the number of personnel is increasing quickly.March 13,2018,the first meeting of The National People's Congress started in the great hall of the people,Beijing.From the Institutional reform of the state council,the state taxation bureau merged with the local taxation bureau have been proposed.This means that the state taxation bureau and the local taxation bureau merged 20 years later.personnel size and tax collection management work is in a transitional stage.The tax collection cost of the new tax bureau still needs to be optimized,This is the purpose of this paper.The new public management theory puts forward the view of establishing service-oriented government,and introduce enterprise management mode and performance management mode to reduce the cost of tax administration.This paper takes the former local tax system of Tianjin as an example,analysis of the reasons for the high cost of taxation and learn from the new public management theory,used with Literature analysis,Comparative analysis,Combine theory with practice,to establish a service-oriented government,principal-agent theory and so on.Put forward proposals to control the high cost of taxation.